26 USC § 5112 - Registration and regulation

---
identifier: "/us/usc/t26/s5112"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5112 - Registration and regulation"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5112"
section_name: "Registration and regulation"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "A"
subchapter_name: "Gallonage and Occupational Taxes"
part_number: "II"
part_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1345, § 5132; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 103–465, title I, § 136(b), Dec. 8, 1994, 108 Stat. 4841; renumbered § 5112, Pub. L. 109–59, title XI, § 11125(b)(3)(A), Aug. 10, 2005, 119 Stat. 1953.)"
---


# § 5112. Registration and regulation

Every person claiming drawback under this subpart shall register annually with the Secretary; keep such books and records as may be necessary to establish the fact that distilled spirits received by him and on which the tax has been determined were used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary shall prescribe to secure the Treasury against frauds.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1345, § 5132; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 103–465, title I, § 136(b), Dec. 8, 1994, 108 Stat. 4841; renumbered § 5112, Pub. L. 109–59, title XI, § 11125(b)(3)(A), Aug. 10, 2005, 119 Stat. 1953.)

## Editorial Notes

### Prior Provisions

A prior section 5112, added , , , defined “dealer”, “wholesale dealer in liquors”, and “wholesale dealer in beer”, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.

Another prior section 5112, , , contained definitions of wholesale dealers, prior to the general revision of this chapter by .

### Amendments

2005— renumbered  as this section.

1994— substituted “flavoring extracts, or perfume” for “or flavoring extracts”.

1976— struck out “or his delegate” after “Secretary” wherever appearing.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1994 Amendment

Amendment by  effective , see , set out as a note under .