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26 U.S.C. § 5131 — Packaging distilled spirits for industrial uses

submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 83 words · no verdicts yet

in plain englishAI-generated · not legal advice

(a) General. The Secretary may, in the Secretary’s discretion and under prescribed rules, allow a dealer that supplies distilled spirits for industrial uses to package tax-paid or tax-determined distilled spirits for those uses in containers larger than 1 wine gallon but no larger than 5 wine gallons.

(a) General. The Secretary may, in the Secretary’s discretion and under prescribed rules, allow a dealer that supplies distilled spirits for industrial uses to package tax-paid or tax-determined distilled spirits for those uses in containers larger than 1 wine gallon but no larger than 5 wine gallons. “Dealer” has the meaning given in section 5121(c). (b) Cross-reference. Section 5206 contains provisions about distilled-spirit containers.

the actual law source: uscode.house.gov ↗public domain
(a) 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.

(b) Cross reference

For provisions relating to containers of distilled spirits, see section 5206.

Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1343, § 5116; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(12), July 26, 1979, 93 Stat. 282; Pub. L. 98–369, div. A, title IV, § 454(c)(3), July 18, 1984, 98 Stat. 821; renumbered § 5131 and amended Pub. L. 109–59, title XI, § 11125(b)(11), Aug. 10, 2005, 119 Stat. 1956.)

history & why it existsrecord from the source credit
  • 1958Enacted · Pub. L. 85-859 · 72 Stat. 1343
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
  • 1979Amended · Pub. L. 96-39 · 93 Stat. 282
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 821
  • 2005Amended · Pub. L. 109-59 · 119 Stat. 1956

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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