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► 26 U.S.C. § 5275 26 u.s.c. · distilled spirits, wines, and beer · title 26
26 U.S.C. § 5275
Records and reports
Title 26 USC
● ACTIVE
Ch. 51
Jurisdiction Federal — United States
Chapter DISTILLED SPIRITS, WINES, AND BEER
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-C4A2B9
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter D - Industrial Use of Distilled Spirits Sec. 5275 - Records and reports From the U.S. Government Publishing Office, www.gpo.gov

§5275. Records and reports

Every person procuring or using distilled spirits withdrawn under section 5214(a)(2) or (3), or procuring, dealing in, or using specially denatured distilled spirits, or recovering specially denatured or completely denatured distilled spirits, shall keep such records and file such reports of the receipt and use of distilled spirits withdrawn free of tax, of the receipt, disposition, use, and recovery of denatured distilled spirits, the manufacture and disposition of articles, and such other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.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1373; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

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 sections 5179(2) and 5181 of this title. Provisions similar to those comprising this section were contained in prior sections 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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 5275 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 51 — DISTILLED SPIRITS, WINES, AND BEER
26 U.S.C. § 500126 U.S.C. § 500226 U.S.C. § 500326 U.S.C. § 500426 U.S.C. § 500526 U.S.C. § 500626 U.S.C. § 500726 U.S.C. § 500826 U.S.C. § 500926 U.S.C. § 501026 U.S.C. § 501126 U.S.C. § 502126 U.S.C. § 504126 U.S.C. § 504226 U.S.C. § 504326 U.S.C. § 504426 U.S.C. § 504526 U.S.C. § 505126 U.S.C. § 505226 U.S.C. § 505326 U.S.C. § 505426 U.S.C. § 505526 U.S.C. § 505626 U.S.C. § 5061
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26 U.S.C.
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26 U.S.C. § 5275
Status
● ACTIVE
Chapter
51 — DISTILLED SPIRITS, WINES, AND BEER
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-C4A2B9
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Internal Revenue Code — 26 U.S.C. § 5275