
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5275]

 
                     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

    Every person procuring or using distilled spirits withdrawn under 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such reports of the receipt and use of distilled spirits withdrawn free 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, Sec. 201, Sept. 2, 1958, 72 Stat. 1373; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            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.
