26 U.S.C. § 5206 — Containers
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 292 words · no verdicts yet
This section addresses Containers. It sets out the rules, permissions, duties, definitions, and exceptions stated in the section.
(a) Authority to prescribe The Secretary* must by regulations prescribe the types or kinds of containers which may be used to contain, store, transfer, convey, remove, or withdraw distilled spirits*.
(b) Standards of fill The Secretary may by regulations prescribe the standards of fill for approved containers.
(c) Marking, branding, or identification Containers of distilled spirits* (and cases containing bottles or other containers of that spirits) must be marked, branded, or identified in that manner as the Secretary must by regulations prescribe.
(d) Effacement of marks and brands on emptied containers Every person who empties, or causes to be emptied, any container of distilled spirits bearing any mark or brand required by law (or regulations pursuant thereto) must at the time of emptying that container efface and obliterate that mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved.
(e) Applicability This section must be applicable exclusively about containers of distilled spirits for industrial use, about containers of distilled spirits of a capacity of more than one gallon for other than industrial use, and about cases containing bottles or other containers of distilled spirits.
(f) Cross references (1) For other provisions relating to regulation of containers of distilled spirits, see section 5301. (2) For provisions relating to labeling containers of distilled spirits of one gallon or less for nonindustrial uses, see section 105(e) of the Federal Alcohol Administration Act ( 27 U.S.C. 205(e)). (3) For provisions relating to the marking and branding of containers of distilled spirits by proprietors, see section 5204(c). (4) For penalties and forfeitures relating to marks and brands, see sections 5604 and 5613.
The Secretary* shall by regulations prescribe the types or kinds of containers which may be used to contain, store, transfer, convey, remove, or withdraw distilled spirits*.
The Secretary may by regulations prescribe the standards of fill for approved containers.
Containers of distilled spirits* (and cases containing bottles or other containers of such spirits) shall be marked, branded, or identified in such manner as the Secretary shall by regulations prescribe.
Every person who empties, or causes to be emptied, any container of distilled spirits bearing any mark or brand required by law (or regulations pursuant thereto) shall at the time of emptying such container efface and obliterate such mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved.
This section shall be applicable exclusively with respect to containers of distilled spirits for industrial use, with respect to containers of distilled spirits of a capacity of more than one gallon for other than industrial use, and with respect to cases containing bottles or other containers of distilled spirits.
For other provisions relating to regulation of containers of distilled spirits, see section 5301.
For provisions relating to labeling containers of distilled spirits of one gallon or less for nonindustrial uses, see section 105(e) of the Federal Alcohol Administration Act (27 U.S.C. 205(e)).
For provisions relating to the marking and branding of containers of distilled spirits by proprietors, see section 5204(c).
For penalties and forfeitures relating to marks and brands, see sections 5604 and 5613.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1360; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 454(c)(5), July 18, 1984, 98 Stat. 821; Pub. L. 104–188, title I, § 1704(t)(13), Aug. 20, 1996, 110 Stat. 1888.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1360
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1984Amended · Pub. L. 98-369 · 98 Stat. 821
- 1996Amended · Pub. L. 104-188 · 110 Stat. 1888
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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