Internal Revenue Code:Sec. 5132. Registration and regulation
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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 F - Nonbeverage Domestic Drawback Claimants
Statute
Sec. 5132. Registration and regulation
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.
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1345; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834; Pub. L. 103-465, title I, Sec. 136(b), Dec.
8, 1994, 108 Stat. 4841.)
Miscellaneous
PRIOR PROVISIONS
A prior section 5132, act Aug. 16, 1954, ch. 736, 68A Stat. 623,
consisted of provisions similar to those comprising this section,
prior to the general revision of this chapter by Pub. L. 85-859.
AMENDMENTS
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.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment 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.
