26 U.S.C. § 5112 — Registration and regulation
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 88 words · no verdicts yet
This section requires people claiming a drawback under the subpart to register each year and keep records supporting their claims. It also subjects them to rules intended to prevent fraud against the Treasury.
Every person claiming a drawback under this subpart must register with the Secretary* each year. The person must keep the books and records needed to show that distilled spirits* received by that person, on which the tax was determined, were used to make medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, and that those products were unfit to be used as beverages. The person must also follow the rules and regulations the Secretary issues to protect the Treasury from fraud.
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.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1345, § 5132; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 103–465, title I, § 136(b), Dec. 8, 1994, 108 Stat. 4841; renumbered § 5112, Pub. L. 109–59, title XI, § 11125(b)(3)(A), Aug. 10, 2005, 119 Stat. 1953.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1345
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1994Amended · Pub. L. 103-465 · 108 Stat. 4841
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1953
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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