Internal Revenue Code:Sec. 5206. Containers

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter C - Operation of Distilled Spirits Plants
         PART I - GENERAL PROVISIONS
       

Statute

    Sec. 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.
 

Sources

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

Miscellaneous

                              PRIOR PROVISIONS
      Provisions 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.
                                 AMENDMENTS
      1996 - 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''.
                      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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5116, 5604 of this title.