Every person claiming drawback under this subpart shall register annually with the Secretary; keep such books and records as may be necessary to establish the fact that distilled spirits received by him and on which the tax has been determined were used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary shall prescribe to secure the Treasury against frauds.
Pub. L. 85–859, title II, § 20172 Stat. 1345Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 103–465, title I, § 136(b)108 Stat. 4841Pub. L. 109–59, title XI, § 11125(b)(3)(A)119 Stat. 1953(Added , , , § 5132; amended , , ; , , ; renumbered § 5112, , , .)
Editorial Notes
Prior Provisions
Pub. L. 85–859, title II, § 20172 Stat. 1340Pub. L. 109–59, title XI, § 11125(a)(1)(C)119 Stat. 1953A prior section 5112, added , , , defined “dealer”, “wholesale dealer in liquors”, and “wholesale dealer in beer”, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
act Aug. 16, 1954, ch. 73668A Stat. 618Pub. L. 85–859Another prior section 5112, , , contained definitions of wholesale dealers, prior to the general revision of this chapter by .
Amendments
Pub. L. 109–59section 5132 of this title2005— renumbered as this section.
Pub. L. 103–4651994— substituted “flavoring extracts, or perfume” for “or flavoring extracts”.
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1994 Amendment
Pub. L. 103–465section 136(d) of Pub. L. 103–465section 5001 of this titleAmendment by effective , see , set out as a note under .