# 26 U.S.C. § 5111: Eligibility

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5111>. Cite pinpoints as 26 U.S.C. § 5111(a)(1).

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.

## Leading 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)](https://www.courtlistener.com/opinion/248024/united-states-v-lester-mitchell-lawson-and-one-1957-model-chevrolet-bel/)
- [United States v. One 1959 Pontiac Tudor Sedan Motor No. B271200, Serial No. 859a5856, Eddie Lane, 301 F.2d 411 (5th Cir. 1962)](https://www.courtlistener.com/opinion/256781/united-states-v-one-1959-pontiac-tudor-sedan-motor-no-b271200-serial-no/)
- [672 Corp. v. United States, 461 F. Supp. 445 (N.D. Ill. 1978)](https://www.courtlistener.com/opinion/8873134/672-corp-v-united-states/)

## Connections

Cites: none

Cited by: § 7652 Shipments to the United States

## Prior provisions

- 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.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1345
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1819
- 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330
- 1994-12-08: [Pub. L. 103-465](/26/act/103-465.md), 108 Stat. 4841
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1953