Amended 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11125(b)(11), renumbered section 5116 of this title as this section and transferred section to this subpart so as to appear after subpart analysis.
(a) General The Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in section 5121(c)) engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons.
Amended 1976, 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11125(b)(11), inserted “(as defined in section 5121(c))” after “dealer”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
(b) Cross reference For provisions relating to containers of distilled spirits, see section 5206.
Amended 1979, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369 substituted “reference” for “references” in heading, struck out former par. (1) which provided a cross reference to section 5205(a)(1) of this title regarding stamps for immediate containers, and struck out designation “(2)” preceding provisions relating to containers of distilled spirits.
- 1979 Pub. L. 96-39 Pub. L. 96–39 substituted “section 5205(a)(1)” for “section 5205(a)(2)”.