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26 U.S.C. § 5112

Registration and regulation

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 5112, Registration and regulation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463640
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Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.