
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5206]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
           Subchapter C--Operation of Distilled Spirits Plants
 
                       PART I--GENERAL PROVISIONS
 
Sec. 5206. Containers


(a) Authority to prescribe

    The Secretary shall by regulations prescribe the types or kinds of 
containers which may be used to contain, store, transfer, convey, 
remove, or withdraw distilled spirits.

(b) Standards of fill

    The Secretary may by regulations prescribe the standards of fill for 
approved containers.

(c) Marking, branding, or identification

    Containers of distilled spirits (and cases containing bottles or 
other containers of such spirits) shall be marked, branded, or 
identified in such manner as the Secretary shall by regulations 
prescribe.

(d) Effacement of marks and brands on emptied containers

    Every person who empties, or causes to be emptied, any container of 
distilled spirits bearing any mark or brand required by law (or 
regulations pursuant thereto) shall at the time of emptying such 
container efface and obliterate such mark or brand; except that the 
Secretary may, by regulations, waive any requirement of this subsection 
where he determines that no jeopardy to the revenue will be involved.

(e) Applicability

    This section shall be applicable exclusively with respect to 
containers of distilled spirits for industrial use, with respect to 
containers of distilled spirits of a capacity of more than one gallon 
for other than industrial use, and with respect to cases containing 
bottles or other containers of distilled spirits.

(f) Cross references

            (1) For other provisions relating to regulation of 
        containers of distilled spirits, see section 5301.
            (2) For provisions relating to labeling containers of 
        distilled spirits of one gallon or less for nonindustrial uses, 
        see section 105(e) of the Federal Alcohol Administration Act (27 
        U.S.C. 205(e)).
            (3) For provisions relating to the marking and branding of 
        containers of distilled spirits by proprietors, see section 
        5204(c).
            (4) For penalties and forfeitures relating to marks and 
        brands, see sections 5604 and 5613.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1360; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834; Pub. L. 98-369, div. A, title IV, Sec. 454(c)(5), July 18, 
1984, 98 Stat. 821; Pub. L. 104-188, title I, Sec. 1704(t)(13), Aug. 20, 
1996, 110 Stat. 1888.)


                            Prior Provisions

    Provisions similar to those comprising subsecs. (a) to (c) of this 
section were contained in prior sections of act Aug. 16, 1954, prior to 
the general revision of this chapter by Pub. L. 85-859, as follows:

------------------------------------------------------------------------
      Present subsecs.:                      Prior sections
------------------------------------------------------------------------
(a)..........................  5193(a), (b), 5194, 5247(a), (d), 5302.
(b)..........................  5193(c).
(c)..........................  5009(a), 5193(a), 5194, 5243(d), (e),
                                5250(a), 5282(b).
------------------------------------------------------------------------

    The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A 
Stat. 603, 633 to 635, 646 to 649, 652, 654.


                               Amendments

    1996--Subsec. (f)(2). Pub. L. 104-188 substituted ``section 105(e)'' 
for ``section 5(e)''.
    1984--Subsecs. (d) to (f). Pub. L. 98-369 added subsec. (d), 
redesignated existing subsecs. (d) and (e) as (e) and (f), respectively, 
and in subsec. (f) added pars. (3) and (4).
    1976--Subsecs. (a) to (c). 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 5116, 5604 of this title.
