§5112 — Title 26 Internal Revenue Code | U.S. Code

§5112 Registration and Regulation

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter A— Gallonage and Occupational Taxes › Part II— MISCELLANEOUS PROVISIONS › Subpart B— Nonbeverage Domestic Drawback Claimants › § 5112

Last updated Apr 6, 2026|Official source

Summary

Anyone claiming a drawback (refund) of distilled spirits tax must register with the Treasury every year and keep books and records proving that the taxed spirits were used to make medicines, food products, flavors, flavoring extracts, or perfume unfit for drinking. They must also follow whatever rules the Treasury sets to protect against fraud.

Title 26, §5112

Internal Revenue Code — Source: USLM XML via OLRC

Every person claiming drawback under this subpart shall register annually with the Secretary; keep such books and records as may be necessary to establish the fact that distilled spirits received by him and on which the tax has been determined were used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary shall prescribe to secure the Treasury against frauds.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5112, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1340, defined “dealer”, “wholesale dealer in liquors”, and “wholesale dealer in beer”, prior to repeal by Pub. L. 109–59, title XI, § 11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date. Another prior section 5112, act Aug. 16, 1954, ch. 736, 68A Stat. 618, contained definitions of wholesale dealers, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2005—Pub. L. 109–59 renumbered section 5132 of this title as this section. 1994—Pub. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 1994 AmendmentAmendment by Pub. L. 103–465 effective Jan. 1, 1995, see section 136(d) of Pub. L. 103–465, set out as a note under section 5001 of this title.