26 U.S.C. § 5111 — Eligibility
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 60 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Any person using distilled spirits* on which the tax has been determined, in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes shall be eligible for drawback at the time when such distilled spirits* are used in the manufacture of such products as provided for in this subpart.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1345, § 5131; amended Pub. L. 94–455, title XIX, § 1905(a)(11), Oct. 4, 1976, 90 Stat. 1819; Pub. L. 100–203, title X, § 10512(d), Dec. 22, 1987, 101 Stat. 1330–448; Pub. L. 103–465, title I, § 136(b), Dec. 8, 1994, 108 Stat. 4841; renumbered § 5111 and amended Pub. L. 109–59, title XI, § 11125(a)(2), (b)(3)(A), (C), Aug. 10, 2005, 119 Stat. 1953, 1954.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1345
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1819
- 1987Amended · Pub. L. 100-203 · 101 Stat. 1330
- 1994Amended · Pub. L. 103-465 · 108 Stat. 4841
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1953, 1954
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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