
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: 26USC5291]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
     Subchapter E--General Provisions Relating to Distilled Spirits
 
   PART I--RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF 
                            DISTILLED SPIRITS
 
Sec. 5291. General


(a) Requirement

    Every person disposing of any substance of the character used in the 
manufacture of distilled spirits, or disposing of denatured distilled 
spirits or articles from which distilled spirits may be recovered, 
shall, when required by the Secretary, render a correct return, in such 
form and manner as the Secretary may by regulations prescribe, showing 
the name and address of the person to whom each disposition was made, 
with such details, as to the quantity so disposed of or other 
information which the Secretary may require as to each such disposition, 
as will enable the Secretary to determine whether all taxes due with 
respect to any distilled spirits manufactured or recovered from any such 
substance, denatured, distilled spirits, or articles, have been paid. 
Every person required to render a return under this section shall keep 
such records as will enable such person to render a correct return. Such 
records shall be preserved for such period as the Secretary shall by 
regulations prescribe, and shall be kept available for inspection by any 
internal revenue officer during business hours.

(b) Cross references

            (1) For the definition of distilled spirits, see section 
        5002(a)(8).
            (2) For the definition of articles, see section 5002(a)(14).
            (3) For penalty for violation of subsection (a), see section 
        5605.

(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; Pub. L. 96-39, title VIII, Sec. 807(a)(40), July 26, 1979, 
93 Stat. 286.)


                            Prior Provisions

    Provisions similar to those comprising this section were contained 
in prior section 5213, act Aug. 16, 1954, ch. 736, 68A Stat. 639, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1979--Subsec. (b)(1). Pub. L. 96-39, Sec. 807(a)(40)(A), substituted 
``section 5002(a)(8)'' for ``section 5002(a)(6)''.
    Subsec. (b)(2). Pub. L. 96-39, Sec. 807(a)(40)(B), substituted 
``section 5002(a)(14)'' for ``section 5002(a)(11)''.
    1976--Subsec. (a). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary'' wherever appearing.


                    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.


                             Effective Date

    Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-
859, set out as a note under section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 5605 of this title.
