26 U.S.C. § 5111 - Eligibility

• Cite as: 26 U.S.C. § 5111
• Currency: Current through P.L. 116-135 (03/26/2020)

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Any person using distilled spirits on which the tax has been determined, in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes shall be eligible for drawback at the time when such distilled spirits are used in the manufacture of such products as provided for in this subpart.

Cite as 26 U.S.C. § 5111

Source: Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1345, §5131; amended Pub. L. 94-455, title XIX, §1905(a)(11), Oct. 4, 1976, 90 Stat. 1819; Pub. L. 100-203, title X, §10512(d), Dec. 22, 1987, 101 Stat. 1330-448; Pub. L. 103-465, title I, §136(b), Dec. 8, 1994, 108 Stat. 4841; renumbered §5111 and amended Pub. L. 109-59, title XI, §11125(a)(2), (b) (3)(A), (C), Aug. 10, 2005, 119 Stat. 1953, 1954.

Notes from the Office of Law Revision Counsel

current through 7/14/2020

PRIOR PROVISIONS

A prior section 5111, added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1340; amended Pub. L. 94-455, title XIX, §1905(b)(3)(B), Oct. 4, 1976, 90 Stat. 1822; Pub. L. 100-203, title X, §10512(b), Dec. 22, 1987, 101 Stat. 1330-448, related to tax on wholesale dealers in liquors or 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 5111, act Aug. 16, 1954, ch. 736, 68A Stat. 618, related to tax on wholesale and retail dealers in liquors or beer, prior to the general revision of this chapter by Pub. L. 85-859.

AMENDMENTS

2005- Pub. L. 109-59, §11125(b)(3)(C), struck out "and rate of tax" after "Eligibility" in section catchline, struck out "(a) Eligibility for drawback" before "Any person", and struck out subsec. (b). Text read as follows: "The special tax imposed by subsection (a) shall be $500 per year."

Pub. L. 109-59, §11125(b)(3)(A), renumbered section 5131 of this title as this section.

Subsec. (a). Pub. L. 109-59, §11125(a)(2), struck out ", on payment of a special tax per annum," after "beverage purposes".

1994-Subsec. (a). Pub. L. 103-465 substituted "flavoring extracts, or perfume" for "or flavoring extracts".

1987-Subsec. (b). Pub. L. 100-203 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: "The special tax imposed by subsection (a) shall be graduated in amount as follows: (1) for total annual use not exceeding 25 proof gallons, $25 a year; (2) for total annual use not exceeding 50 proof gallons, $50 a year; (3) for total annual use of more than 50 proof gallons, $100 a year."