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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter A— Gallonage and Occupational Taxes · § 5111

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§ 5111. Eligibility

893 words·~4 min read·/usc/title-26/section-5111

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.

(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.)

Connections30 cite this · traces to 4

Cited by 30 sections · top 18

U.S. Code

register

CFR

statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

Traces to 4 documents

U.S. Code

31 references not yet in our index

Pub. L. 85–859, title II, § 201
72 Stat. 1345
Pub. L. 94–455, title XIX, § 1905(a)(11)
90 Stat. 1819
Pub. L. 100–203, title X, § 10512(d)
101 Stat. 1330–448
Pub. L. 103–465, title I, § 136(b)
108 Stat. 4841
Pub. L. 109–59, title XI, § 11125(a)(2)
119 Stat. 1953
72 Stat. 1340
Pub. L. 94–455, title XIX, § 1905(b)(3)(B)
90 Stat. 1822
Pub. L. 100–203, title X, § 10512(b)
Pub. L. 109–59, title XI, § 11125(a)(1)(C)
act Aug. 16, 1954, ch. 736
68A Stat. 618
Pub. L. 85–859
Pub. L. 109–59, § 11125(b)(3)(C)
Pub. L. 109–59, § 11125(b)(3)(A)
Pub. L. 109–59, § 11125(a)(2)
Pub. L. 103–465
Pub. L. 100–203
Pub. L. 94–455
Pub. L. 109–59
section 11125(c) of Pub. L. 109–59
section 136(d) of Pub. L. 103–465
Pub. L. 100–203, title X, § 10512(h)
101 Stat. 1330–450
section 1905(d) of Pub. L. 94–455
section 210(a)(1) of Pub. L. 85–859

Citation graph

cites case law

§ 5111

Eligibility

Fed. Reg.×22

C.F.R.×4

U.S.C.×3

Stat.×1

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1345

Pub. L.Pub. L. 94–455, title XIX, § 1905(a)(11)

Stat.90 Stat. 1819

Pub. L.Pub. L. 100–203, title X, § 10512(d)

Cites 35 · showing 9Cited by 30 across 4 sources