26 U.S.C. § 5301 — General
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 573 words · no verdicts yet
This section regulates containers and records to protect revenue. It prohibits specified refilling and alteration of liquor bottles and requires breakable closures for most taxed spirits containers.
(a) When the Secretary* judges it necessary to protect revenue, regulations and required permits may regulate the kind, size, branding, marking, sale, resale, possession, use, and reuse of containers holding no more than 5 wine gallons that are designed or intended to sell distilled spirits* for nonindustrial use. The Secretary may require makers, dealers, and users to undergo reasonable inspections and keep records and file reports. These requirements add to other legal requirements and apply to both taxpayers and nontaxpayers. (b) When required for revenue protection, every person disposing of containers used to package spirits* must file a correct return identifying recipients and required quantities or other details. The person must keep supporting records for the regulatory period and make them available during business hours to internal-revenue officers. (c) A person selling or offering spirits, and that person's agent or employee*, may not: (1) put any spirits into a liquor bottle other than the spirits in it when tax was determined; (2) possess a bottle filled contrary to (1); (3) add any substance to alter or increase any original contents present when tax was determined; or (4) possess a bottle whose contents were altered or increased contrary to (3). The Secretary may authorize bottle reuse by regulation. “Liquor bottle” means a bottle or other container used under subsection (a) to bottle or package spirits; this section does not otherwise define the term. (d) The immediate container of spirits removed from bonded premises or customs custody when tax is determined must have a closure or device that must be broken to reach the contents. This does not apply to bulk-spirit containers. (e) Section 5606 provides the penalty.
Whenever in his judgment such action is necessary to protect the revenue, the Secretary* is authorized, by the regulations prescribed by him and permits issued thereunder if required by him—
to regulate the kind, size, branding, marking, sale, resale, possession, use, and reuse of containers (of a capacity of not more than 5 wine gallons) designed or intended for use for the sale of distilled spirits* (within the meaning of such term as it is used in section 5002(a)(8) for other than industrial use; and
to require, of persons manufacturing, dealing in, or using any such containers, the submission to such inspection, the keeping of such records, and the filing of such reports as may be deemed by him reasonably necessary in connection therewith.
Any requirements imposed under this section shall be in addition to any other requirements imposed by, or pursuant to, law and shall apply as well to persons not liable for tax under the internal revenue laws as to persons so liable.
Every person disposing of containers of the character used for the packaging of distilled spirits* shall, when required by the Secretary for protection of the revenue, render a correct return, in such form and manner as the Secretary may by regulations prescribe, showing the name and address of the person to whom each disposition was made, with such details as to the quantities so disposed of or other information which the Secretary may require as to each such disposition. Every person required to render a return under this section shall keep such records as will enable such person to render a correct return. Such records shall be preserved for such period as the Secretary shall by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
No person who sells, or offers for sale, distilled spirits, or agent or employee* of such person, shall—
place in any liquor bottle any distilled spirits whatsoever other than those contained in such bottle at the time of tax determination under the provisions of this chapter; or
possess any liquor bottle in which any distilled spirits have been placed in violation of the provisions of paragraph (1); or
by the addition of any substance whatsoever to any liquor bottle, in any manner alter or increase any portion of the original contents contained in such bottle at the time of tax determination under the provisions of this chapter; or
possess any liquor bottle, any portion of the contents of which has been altered or increased in violation of the provisions of paragraph (3);
except that the Secretary may by regulations authorize the reuse of liquor bottles, under such conditions as he may by regulations prescribe. When used in this subsection the term “liquor bottle” shall mean a liquor bottle or other container which has been used for the bottling or packaging of distilled spirits under regulations issued pursuant to subsection (a).
The immediate container of distilled spirits withdrawn from bonded premises, or from customs custody, on determination of tax shall bear a closure or other device which is designed so as to require breaking in order to gain access to the contents of such container. The preceding sentence shall not apply to containers of bulk distilled spirits*.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1374; 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)(41), July 26, 1979, 93 Stat. 287; Pub. L. 98–369, div. A, title IV, § 454(b), (c)(9), July 18, 1984, 98 Stat. 820, 821.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1374
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1979Amended · Pub. L. 96-39 · 93 Stat. 287
- 1984Amended · Pub. L. 98-369 · 98 Stat. 820, 821
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
all 0 arguments · sorted by: best
no arguments yet — make the first case