§ 5207. Records and reports
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(a)Records of distilled spirits plant proprietors Every distilled spirits plant proprietor shall keep records in such form and manner as the Secretary shall by regulations prescribe of:
(1)The following production activities—
(A)the receipt of materials intended for use in the production of distilled spirits, and the use thereof,
(B)the receipt and use of distilled spirits received for redistillation, and
(C)the kind and quantity of distilled spirits produced.
(2)The following storage activities—
(A)the kind and quantity of distilled spirits, wines, and alcoholic ingredients entered into storage,
(B)the kind and quantity of distilled spirits, wines, and alcoholic ingredients removed, and the purpose for which removed, and
(C)the kind and quantity of distilled spirits returned to storage.
(3)The following denaturation activities—
(A)the kind and quantity of denaturants received and used or otherwise disposed of,
(B)the kind and quantity of distilled spirits denatured, and
(C)the kind and quantity of denatured distilled spirits removed.
(4)The following processing activities—
(A)all distilled spirits, wines, and alcoholic ingredients received or transferred,
(B)the kind and quantity of distilled spirits packaged or bottled, and
(C)the kind and quantity of distilled spirits removed from his premises.
(5)Such additional information with respect to activities described in paragraphs (1), (2), (3), and (4), and with respect to other activities, as may by regulations be required.
(b)Reports Every person required to keep records under subsection
(a)shall render such reports covering his operations, at such times and in such form and manner and containing such information, as the Secretary shall by regulations prescribe.
(c)Preservation and inspection The records required by subsection
(a)and a copy of each report required by subsection
(b)shall be available for inspection by any internal revenue officer during business hours, and shall be preserved by the person required to keep such records and reports for such period as the Secretary shall by regulations prescribe.
(d)Penalty For penalty and forfeiture for refusal or neglect to keep records required under this section, or for false entries therein, see sections 5603 and 5615(5).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1361; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 2(e), Nov. 14, 1977, 91 Stat. 1364; Pub. L. 96–39, title VIII, § 807(a)(25), July 26, 1979, 93 Stat. 283; Pub. L. 98–369, div. A, title IV, § 454(c)(6), July 18, 1984, 98 Stat. 821; Pub. L. 105–34, title XIV, § 1413(a), Aug. 5, 1997, 111 Stat. 1046.)
Connections203 cite this · traces to 3
Cited by 203 sections · top 60
CFR
- § 19.632Submission of monthly reports.
- § 19.601Finished products records.
- § 19.599Bottling and packaging records.
- § 19.573Location of required records.
- § 19.574Availability of records.
- § 19.604Rebottling, relabeling, and reclosing records.
- § 19.575Retention of records.
- § 19.618Gauge record.
- § 19.580Time for making entries in records.
- § 19.631Submission of transaction forms.
- § 19.614Inventory reserve records.
- § 19.634Computer-generated reports and transaction forms.
- § 31.154Records to be kept by alcohol beverage producers, processors, and bonded warehousemen.
- § 19.598Dump/batch records.
- § 19.715Format of records.
- § 19.597Manufacturing records.
- § 19.571Records in general.
- § 28.45Retention of records.
- § 26.273aTransfer record.
- § 19.592Tank record of wine and spirits of less than 190° of proof.
- § 19.613Average effective tax rate records.
- § 19.584Materials for the production of distilled spirits.
- § 19.602Redistillation records.
- § 19.590Storage operations.
- § 19.596Processing records in general.
- § 19.606Denaturation records.
- § 19.714General requirements for records.
- § 19.593Tank summary record for spirits of 190° or more of proof.
- § 19.620Transfer record---consignor's responsibility.
- § 19.616Records of samples.
- § 19.611Records of tax determination in general.
- § 19.576Preservation of records.
- § 19.612Summary records of tax determinations.
- § 19.716Maintenance and retention of records.
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statutes-at-large
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 96–39To approve and implement the trade agreements negotiated under the Trade Act of 1974, and for other purposes
- Public Law 105–32Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress
25 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1361
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 95–176, § 2(e)
- 91 Stat. 1364
- Pub. L. 96–39, title VIII, § 807(a)(25)
- 93 Stat. 283
- Pub. L. 98–369, div. A, title IV, § 454(c)(6)
- 98 Stat. 821
- Pub. L. 105–34, title XIV, § 1413(a)
- 111 Stat. 1046
- Pub. L. 85–859
- act Aug. 16, 1954, ch. 736
- 68A Stat. 637
- Pub. L. 105–34
- Pub. L. 98–369, § 454(c)(6)
- Pub. L. 96–39
- Pub. L. 95–176, § 2(e)(2)
- Pub. L. 105–34, title XIV, § 1413(b)
- Pub. L. 98–369
- section 456(b) of Pub. L. 98–369
- section 810 of Pub. L. 96–39
- Pub. L. 95–176
- section 7 of Pub. L. 95–176
Citation graph
cites case law
§ 5207
Records and reports
Fed. Reg.×146
C.F.R.×52
Stat.×5
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1361
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 95–176, § 2(e)
Cites 28 · showing 8Cited by 203 across 3 sources