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