General
The Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in section 5121(c)) engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons.
Cross reference
For provisions relating to containers of distilled spirits, see section 5206.
Pub. L. 85–859, title II, § 20172 Stat. 1343Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 96–39, title VIII, § 807(a)(12)93 Stat. 282Pub. L. 98–369, div. A, title IV, § 454(c)(3)98 Stat. 821Pub. L. 109–59, title XI, § 11125(b)(11)119 Stat. 1956(Added , , , § 5116; amended , , ; , , ; , , ; renumbered § 5131 and amended , , .)
Editorial Notes
Prior Provisions
section 5111 of this titleA prior section 5131 was renumbered .
act Aug. 16, 1954, ch. 73668A Stat. 622Pub. L. 85–859Another prior section 5131, , , related to eligibility for drawback and rate of tax, prior to the general revision of this chapter by .
Amendments
Pub. L. 109–59, § 11125(b)(11)section 5116 of this title2005—, renumbered as this section and transferred section to this subpart so as to appear after subpart analysis.
Pub. L. 109–59, § 11125(b)(11)Subsec. (a). , inserted “(as defined in section 5121(c))” after “dealer”.
Pub. L. 98–369section 5205(a)(1) of this title1984—Subsec. (b). substituted “reference” for “references” in heading, struck out former par. (1) which provided a cross reference to regarding stamps for immediate containers, and struck out designation “(2)” preceding provisions relating to containers of distilled spirits.
Pub. L. 96–391979—Subsec. (b)(1). substituted “section 5205(a)(1)” for “section 5205(a)(2)”.
Pub. L. 94–4551976—Subsec. (a). struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Pub. L. 109–59section 11125(c) of Pub. L. 109–59section 5002 of this titleAmendment by effective , but inapplicable to taxes imposed for periods before such date, see , set out as a note under .
Effective Date of 1984 Amendment
Pub. L. 98–369section 456(b) of Pub. L. 98–369section 5101 of this titleAmendment by effective , see , set out as an Effective Date note under .
Effective Date of 1979 Amendment
Pub. L. 96–39section 810 of Pub. L. 96–39section 5001 of this titleAmendment by effective , see , set out as a note under .