Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXESChapter 51 - DISTILLED SPIRITS, WINES, AND BEERSubchapter C - OPERATION OF DISTILLED SPIRITS PLANTS
Part I - GENERAL PROVISIONS
Section 5206 - Containers

26 U.S.C. § 5206

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Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
Section 5206 - Containers
(a) Authority to prescribe

The Secretary shall by regulations prescribe the types or kinds of containers which may be used to contain, store, transfer, convey, remove, or withdraw distilled spirits.

(b) Standards of fill

The Secretary may by regulations prescribe the standards of fill for approved containers.

(c) Marking, branding, or identification

Containers of distilled spirits (and cases containing bottles or other containers of such spirits) shall be marked, branded, or identified in such manner as the Secretary shall by regulations prescribe.

(d) Effacement of marks and brands on emptied containers

Every person who empties, or causes to be emptied, any container of distilled spirits bearing any mark or brand required by law (or regulations pursuant thereto) shall at the time of emptying such container efface and obliterate such mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved.

(e) Applicability

This section shall be applicable exclusively with respect to containers of distilled spirits for industrial use, with respect to containers of distilled spirits of a capacity of more than one gallon for other than industrial use, and with respect to cases containing bottles or other containers of distilled spirits.

(f) Cross references
(1) For other provisions relating to regulation of containers of distilled spirits, see section 5301.
(2) For provisions relating to labeling containers of distilled spirits of one gallon or less for nonindustrial uses, see section 105(e) of the Federal Alcohol Administration Act (27 U.S.C. 205(e)).
(3) For provisions relating to the marking and branding of containers of distilled spirits by proprietors, see section 5204(c).
(4) For penalties and forfeitures relating to marks and brands, see sections 5604 and 5613.

26 U.S.C. § 5206

Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1360; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. A, title IV, §454(c)(5), July 18, 1984, 98 Stat. 821; Pub. L. 104-188, §1704(t) (13), Aug. 20, 1996, 110 Stat. 1888.

EDITORIAL NOTES

PRIOR PROVISIONSProvisions similar to those comprising subsecs. (a) to (c) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85-859, as follows:

Present subsecs.:Prior sections
(a)5193(a), (b), 5194, 5247(a), (d), 5302.
(b)5193(c).
(c)5009(a), 5193(a), 5194, 5243(d), (e), 5250(a), 5282(b).
The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 603, 633 to 635, 646 to 649, 652, 654.

AMENDMENTS1996-Subsec. (f)(2). Pub. L. 104-188 substituted "section 105(e)" for "section 5(e)".1984-Subsecs. (d) to (f). Pub. L. 98-369 added subsec. (d), redesignated existing subsecs. (d) and (e) as (e) and (f), respectively, and in subsec. (f) added pars. (3) and (4).1976-Subsecs. (a) to (c). Pub. L. 94-455 struck out "or his delegate" after "Secretary".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98-369 effective July 1, 1985, see section 456(b) of Pub. L. 98-369, set out as an Effective Date note under section 5101 of this title.

Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.
person
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.