§ 5111 Eligibility

OLRC 119-134 · eCFR 2026-10-19 · 4 amending Acts · cited by 1 sections

Enacted 1958 · Pub. L. 85-859 Amended · 4 Acts

19581976198719942005
Prior provisions 2
  • A prior section 5111, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1340; amended Pub. L. 94–455, title XIX, § 1905(b)(3)(B), Oct. 4, 1976, 90 Stat. 1822; Pub. L. 100–203, title X, § 10512(b), Dec. 22, 1987, 101 Stat. 1330–448, related to tax on wholesale dealers in liquors or beer, prior to repeal by Pub. L. 109–59, title XI, § 11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
  • Another prior section 5111, act Aug. 16, 1954, ch. 736, 68A Stat. 618, related to tax on wholesale and retail dealers in liquors or beer, prior to the general revision of this chapter by Pub. L. 85–859.
Connections Cited by 1 · Cites 0
§ 5111 Eligibility
    Amended 1976, 1987, 1994, 2005
    • 2005 Pub. L. 109-59 Pub. L. 109–59, § 11125(b)(3)(C), struck out “and rate of tax” after “Eligibility” in section catchline, struck out “(a) Eligibility for drawback” before “Any person”, and struck out subsec. (b). Text read as follows: “The special tax imposed by subsection (a) shall be $500 per year.”
    • 2005 Pub. L. 109-59 Pub. L. 109–59, § 11125(b)(3)(A), renumbered section 5131 of this title as this section.
    • 2005 Pub. L. 109-59 Pub. L. 109–59, § 11125(a)(2), struck out “, on payment of a special tax per annum,” after “beverage purposes”.
    • 1994 Pub. L. 103-465 Pub. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts”.
    • 1987 Pub. L. 100-203 Pub. L. 100–203 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “The special tax imposed by subsection (a) shall be graduated in amount as follows: (1) for total annual use not exceeding 25 proof gallons, $25 a year; (2) for total annual use not exceeding 50 proof gallons, $50 a year; (3) for total annual use of more than 50 proof gallons, $100 a year.”
    • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “produced in a domestic registered distillery or industrial alcohol plant and withdrawn from bond, or using distilled spirits withdrawn from the bonded premises of a distilled spirits plant,” after “Any person using distilled spirits”.

    Cases: United States v. Lester Mitchell Lawson, and One 1957 Model Chevrolet Bel Air Sedan, Motor Number Vc57n163689, 266 F.2d 607 (6th Cir. 1959); United States v. One 1959 Pontiac Tudor Sedan Motor No. B271200, Serial No. 859a5856, Eddie Lane, 301 F.2d 411 (5th Cir. 1962); 672 Corp. v. United States, 461 F. Supp. 445 (N.D. Ill. 1978)

    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.