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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter C— Operation of Distilled Spirits Plants · § 5206

§ 5206. Containers

522 words·~2 min read·/usc/title-26/section-5206

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(a)Authority to prescribe 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.
(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 such spirits) shall be marked, branded, or identified in such manner as the Secretary shall 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) 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.
(e)Applicability 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.
(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.
(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.)
Connections98 cite this · traces to 2
Cited by 98 sections · top 45
CFR
15 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1360
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 98–369, div. A, title IV, § 454(c)(5)
  • 98 Stat. 821
  • Pub. L. 104–188, title I, § 1704(t)(13)
  • 110 Stat. 1888
  • Pub. L. 85–859
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 603
  • Pub. L. 104–188
  • Pub. L. 98–369
  • Pub. L. 94–455
  • section 456(b) of Pub. L. 98–369
Citation graph
cites case law
§ 5206
Containers
Fed. Reg.×62
C.F.R.×35
Stat.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1360
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 98–369, div. A, title IV, § 454(c)(5)
Cites 17 · showing 7Cited by 98 across 3 sources
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