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    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle E
    4. CHAPTER 51
    5. Subchapter A
    6. PART II
    7. Subpart D

    § 5131 Packaging distilled spirits for industrial uses

    (a) General

    The Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in ) 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.

    (b) Cross reference

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