# 26 U.S.C. § 5112: Registration and regulation

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5112>. Cite pinpoints as 26 U.S.C. § 5112(a)(1).

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.

## Leading cases

- [672 Corp. v. United States, 461 F. Supp. 445 (N.D. Ill. 1978)](https://www.courtlistener.com/opinion/8873134/672-corp-v-united-states/)
- [United States v. Goldfell Enterprises, 450 F.2d 106 (7th Cir. 1971)](https://www.courtlistener.com/opinion/299666/united-states-v-goldfell-enterprises-inc-dba-606-club/)

## Prior provisions

- A prior section 5112, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1340, defined “dealer”, “wholesale dealer in liquors”, and “wholesale dealer in 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 5112, act Aug. 16, 1954, ch. 736, 68A Stat. 618, contained definitions of wholesale dealers, 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. 1834
- 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