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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 · § 5131

Aa

§ 5131. Packaging distilled spirits for industrial uses

432 words·~2 min read·/usc/title-26/section-5131

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(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.

(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.)

Connections16 cite this · traces to 5

Cited by 16 sections · top 14

U.S. Code

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statutes-at-large

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

Traces to 5 documents

U.S. Code

22 references not yet in our index

Pub. L. 85–859, title II, § 201
72 Stat. 1343
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 96–39, title VIII, § 807(a)(12)
93 Stat. 282
Pub. L. 98–369, div. A, title IV, § 454(c)(3)
98 Stat. 821
Pub. L. 109–59, title XI, § 11125(b)(11)
119 Stat. 1956
act Aug. 16, 1954, ch. 736
68A Stat. 622
Pub. L. 85–859
Pub. L. 109–59, § 11125(b)(11)
section 5116 of this title
Pub. L. 98–369
Pub. L. 96–39
Pub. L. 94–455
Pub. L. 109–59
section 11125(c) of Pub. L. 109–59
section 456(b) of Pub. L. 98–369
section 810 of Pub. L. 96–39

Citation graph

cites case law

§ 5131

Packaging distilled spirits for industrial uses

Fed. Reg.×10

C.F.R.×3

U.S.C.×2

Stat.×1

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

Stat.72 Stat. 1343

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 96–39, title VIII, § 807(a)(12)

Cites 27 · showing 10Cited by 16 across 4 sources