U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter E— General Provisions Relating to Distilled Spirits › Part PART I— RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS

26 U.S.C. § 5291

General

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(a) Requirement

Every person disposing of any substance of the character used in the manufacture of distilled spirits, or disposing of denatured distilled spirits or articles from which distilled spirits may be recovered, shall, when required by the Secretary, render a correct return, in such form and manner as the Secretary may by regulations prescribe, showing the name and address of the person to whom each disposition was made, with such details, as to the quantity so disposed of or other information which the Secretary may require as to each such disposition, as will enable the Secretary to determine whether all taxes due with respect to any distilled spirits manufactured or recovered from any such substance, denatured, distilled spirits, or articles, have been paid. Every person required to render a return under this section shall keep such records as will enable such person to render a correct return. Such records shall be preserved for such period as the Secretary shall by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.

(b) Cross references(1) For the definition of distilled spirits, see section 5002(a)(8).(2) For the definition of articles, see section 5002(a)(14).(3) For penalty for violation of subsection (a), see section 5605.(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1373; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(40), July 26, 1979, 93 Stat. 286.)Editorial NotesPrior Provisions

Provisions similar to those comprising this section were contained in prior section 5213, act Aug. 16, 1954, ch. 736, 68A Stat. 639, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1979—Subsec. (b)(1). Pub. L. 96–39, § 807(a)(40)(A), substituted “section 5002(a)(8)” for “section 5002(a)(6)”.

Subsec. (b)(2). Pub. L. 96–39, § 807(a)(40)(B), substituted “section 5002(a)(14)” for “section 5002(a)(11)”.

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related SubsidiariesEffective Date of 1979 Amendment

Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.

Notes of Decisions
Cited in 5 cases, 1960–2011 · leading case: United States v. Luis Esteban Veytia-Bravo, 603 F.2d 1187 (5th Cir. 1979).
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United States v. Luis Esteban Veytia-Bravo, 603 F.2d 1187 (5th Cir. 1979). “§ 2811 (1939) (similar provision currently codified at 26 U.S.C. § 5291 ), which authorized the Commissioner to require sellers of substances used in the manufacture of distilled spirits to report sales of those substances.”
Huard-Steinheiser, Inc. v. George A. Henry, 280 F.2d 79 (6th Cir. 1960). · cites it 2× “1373 ], 26 U.S.C.A. § 5291 . 1 The regulations promulgated by the Secretary of the Treasury, through his delegate [ 20 F.”
Michael Craft v. State of Alabama., 90 So. 3d 197 (Ala. Crim. App. 2011). “§ 2811 (1939) (similar provision currently codified at 26 U.S.C. § 5291 ), which authorized the Commissioner to require sellers of substances used in the manufacture of distilled spirits to report sales of those substances.”
Utley Wholesale Co. v. United States, Libelant, 308 F.2d 157 (5th Cir. 1962). · cites it 2× “Pursuant to 26 U.S.C.A. § 5291 (a) 2 and related regulations, the Treasury Department on June 28, 1957 delivered to Utley a letter placing the Company on demand, requiring it to report weekly on Form 169 all sales of sugar in amounts of 300 pounds or more, including “(c) the…”
Corley G. Newman v. United States, 277 F.2d 794 (5th Cir. 1960). “1373 , 26 U.S.C.A. § 5291 . For legislative history see 3 U.”
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