§5275 — Title 26 Internal Revenue Code | U.S. Code

Summary

Anyone who obtains or uses distilled spirits withdrawn tax-free, or who deals in, uses, or recovers denatured distilled spirits, must keep records and file reports covering what they received, used, disposed of, and recovered, along with anything else IRS regulations require. Businesses that reprocess, bottle, or repackage these products can face similar requirements. The records and copies of reports must be preserved and kept open for inspection by internal revenue officers during business hours, and officers may take samples of the spirits, denatured spirits, or related articles.

Title 26, §5275

Internal Revenue Code — Source: USLM XML via OLRC

Every person procuring or using distilled spirits withdrawn under section 5214(a)(2) or (3), or procuring, dealing in, or using specially denatured distilled spirits, or recovering specially denatured or completely denatured distilled spirits, shall keep such records and file such reports of the receipt and use of distilled spirits withdrawn free of tax, of the receipt, disposition, use, and recovery of denatured distilled spirits, the manufacture and disposition of articles, and such other information as the Secretary may be regulations require. The Secretary may require any person reprocessing, bottling or repackaging articles, or dealing in completely denatured distilled spirits or articles, to keep such records, submit such reports, and comply with such other requirements as he may by regulations prescribe. Records required to be kept under this section and a copy of all reports required to be filed shall be preserved as regulations shall prescribe and shall be kept available for inspection by any internal revenue officer during business hours. Such officer may also inspect and take samples of distilled spirits, denatured distilled spirits, or articles (including any substances for use in the manufacture thereof), to which such records or reports relate.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5275, act Aug. 16, 1954, ch. 736, 68A Stat. 651, related to cross references, prior to the general revision of this chapter by Pub. L. 85–859. See section 5179(2) and 5181 of this title. Provisions similar to those comprising this section were contained in prior section 5305, 5313(b), and 5331(a)(3), act Aug. 16, 1954, ch. 736, 68A Stat. 657, 659, 662, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

§5275 Records and Reports