# 26 U.S.C. § 5131: Packaging distilled spirits for industrial uses

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5131>. Cite pinpoints as 26 U.S.C. § 5131(a)(1).

## § 5131(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.

## § 5131(b) Cross reference

For provisions relating to containers of distilled spirits, see section 5206.

## Connections

Cites: § 5121 Recordkeeping by wholesale dealers; § 5206 Containers

Cited by: none

## Prior provisions

- A prior section 5131 was renumbered section 5111 of this title.
- Another prior section 5131, act Aug. 16, 1954, ch. 736, 68A Stat. 622, related to eligibility for drawback and rate of tax, 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. 1343
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 282
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 821
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1956