Internal Revenue Code:Sec. 5116. Packaging distilled spirits for industrial uses

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART II - OCCUPATIONAL TAX
          Subpart D - Wholesale Dealers
        

Statute

    Sec. 5116. Packaging distilled spirits for industrial uses
 
    (a) General
      The Secretary may, at his discretion and under such regulations
    as he may prescribe, authorize a dealer engaging in the business of
    supplying distilled spirits for industrial uses to package
    distilled spirits, on which the tax has been paid or determined,
    for such uses in containers of a capacity in excess of 1 wine
    gallon and not more than 5 wine gallons.
    (b) Cross reference
          For provisions relating to containers of distilled spirits,
        see section 5206.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1343; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(12),
    July 26, 1979, 93 Stat. 282; Pub. L. 98-369, div.  A, title IV,
    Sec. 454(c)(3), July 18, 1984, 98 Stat. 821.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5116, act Aug. 16, 1954, ch. 736, 68A Stat. 620,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1984 - Subsec. (b). Pub. L. 98-369 substituted ''reference'' for
    ''references'' in heading, struck out former par. (1) which
    provided a cross reference to section 5205(a)(1) of this title
    regarding stamps for immediate containers, and struck out
    designation ''(2)'' preceding provisions relating to containers of
    distilled spirits.
      1979 - Subsec. (b)(1). Pub. L. 96-39 substituted ''section
    5205(a)(1)'' for ''section 5205(a)(2)''.
      1976 - Subsec. (a). Pub. L. 94-455 struck out ''or his delegate''
    after ''Secretary''.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment 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.
                      EFFECTIVE DATE OF 1979 AMENDMENT
      Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section
    810 of Pub. L. 96-39, set out as a note under section 5001 of this
    title.