§ 5291. General

393 words·~2 min read·/usc/title-26/section-5291

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

(a)Requirement Every person disposing of any substance of the character used in the manufacture of distilled spirits, or disposing of denatured distilled spirits or articles from which distilled spirits may be recovered, shall, when required by the Secretary, 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 quantity so disposed of or other information which the Secretary may require as to each such disposition, as will enable the Secretary to determine whether all taxes due with respect to any distilled spirits manufactured or recovered from any such substance, denatured, distilled spirits, or articles, have been paid. 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.

(b)Cross references

(1)For the definition of distilled spirits, see section 5002(a)(8).

(2)For the definition of articles, see section 5002(a)(14).

(3)For penalty for violation of subsection (a), see section 5605.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1373; 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)(40), July 26, 1979, 93 Stat. 286.)

Connections1 cite this · traces to 1

Cited by 1 section

statutes-at-large

Public Law 96–39
To approve and implement the trade agreements negotiated under the Trade Act of 1974, and for other purposes

Traces to 1 document

U.S. Code

Imposition, rate, and attachment of tax
§ 5001

15 references not yet in our index

Pub. L. 85–859, title II, § 201
72 Stat. 1373
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 96–39, title VIII, § 807(a)(40)
93 Stat. 286
act Aug. 16, 1954, ch. 736
68A Stat. 639
Pub. L. 85–859
Pub. L. 96–39, § 807(a)(40)(A)
Pub. L. 96–39, § 807(a)(40)(B)
Pub. L. 94–455
Pub. L. 96–39
section 810 of Pub. L. 96–39
section 210(a)(1) of Pub. L. 85–859

Citation graph

cites case law

§ 5291

General

Stat.×1

U.S.C.§ 5001

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

Stat.72 Stat. 1373

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)(40)

Cites 16 · showing 6Cited by 1 across 1 source