26 U.S.C. § 5111
§ 5111. Eligibility
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1958 by the Technical Amendments Act of 1958. Last changed August 10, 2005 by the Public Law 109-59.
Every change, newest first (5)
- August 10, 2005Public Law 109-59
- December 8, 1994Public Law 103-465
- December 22, 1987Omnibus Budget Reconciliation Act of 1987
- October 4, 1976Tax Reform Act of 1976
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Any person using distilled spirits on which the tax has been determined, in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes shall be eligible for drawback at the time when such distilled spirits are used in the manufacture of such products as provided for in this subpart.