Amended 1976, 1994, 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59 renumbered section 5132 of this title as this section.
- 1994 Pub. L. 103-465 Pub. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Cases: 672 Corp. v. United States, 461 F. Supp. 445 (N.D. Ill. 1978); United States v. Goldfell Enterprises, 450 F.2d 106 (7th Cir. 1971)
Every person claiming drawback under this subpart shall register annually with the Secretary; keep such books and records as may be necessary to establish the fact that distilled spirits received by him and on which the tax has been determined were used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary shall prescribe to secure the Treasury against frauds.