PRIA Logo™
Title 26 — Internal Revenue CodeRelease 119-73

§5206 Containers

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part I— GENERAL PROVISIONS › § 5206

Last updated Apr 6, 2026|Official source

Summary

The government sets the rules for containers of distilled spirits. Regulations decide what kinds of containers may be used to store or move spirits, how full they must be, and how they must be marked, branded, or identified. If you empty a container that carries a required mark or brand, you must remove that mark when you empty it, unless the rules waive this because there is no risk to tax revenue. These requirements cover containers for industrial use, containers larger than one gallon for other uses, and cases holding bottles of spirits.

Full Legal Text

Title 26, §5206

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)The Secretary may by regulations prescribe the standards of fill for approved containers.
(c)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)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)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)(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 section 5604 and 5613.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those comprising subsecs. (a) to (c) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows: Present subsecs.:Prior sections (a)5193(a), (b), 5194, 5247(a), (d), 5302. (b)5193(c). (c)5009(a), 5193(a), 5194, 5243(d), (e), 5250(a), 5282(b). The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 603, 633 to 635, 646 to 649, 652, 654.

Amendments

1996—Subsec. (f)(2). Pub. L. 104–188 substituted “section 105(e)” for “section 5(e)”. 1984—Subsecs. (d) to (f). Pub. L. 98–369 added subsec. (d), redesignated existing subsecs. (d) and (e) as (e) and (f), respectively, and in subsec. (f) added pars. (3) and (4). 1976—Subsecs. (a) to (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1984 AmendmentAmendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an

Effective Date

note under section 5101 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5206

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73