Skip to content
LexBuild

26 USC § 5131 - Packaging distilled spirits for industrial uses 

---
identifier: "/us/usc/t26/s5131"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5131 - Packaging distilled spirits for industrial uses"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5131"
section_name: "Packaging distilled spirits for industrial uses"
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. 1343, § 5116; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(12), July 26, 1979, 93 Stat. 282; Pub. L. 98–369, div. A, title IV, § 454(c)(3), July 18, 1984, 98 Stat. 821; renumbered § 5131 and amended Pub. L. 109–59, title XI, § 11125(b)(11), Aug. 10, 2005, 119 Stat. 1956.)"
---

# § 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 section 5121(c)) 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.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1343, § 5116; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(12), July 26, 1979, 93 Stat. 282; Pub. L. 98–369, div. A, title IV, § 454(c)(3), July 18, 1984, 98 Stat. 821; renumbered § 5131 and amended Pub. L. 109–59, title XI, § 11125(b)(11), Aug. 10, 2005, 119 Stat. 1956.)

## Editorial Notes

### Prior Provisions

A prior section 5131 was renumbered .

Another prior section 5131, , , related to eligibility for drawback and rate of tax, prior to the general revision of this chapter by .

### Amendments

2005—, renumbered  as this section and transferred section to this subpart so as to appear after subpart analysis.

Subsec. (a). , inserted “(as defined in section 5121(c))” after “dealer”.

1984—Subsec. (b).  substituted “reference” for “references” in heading, struck out former par. (1) which provided a cross reference to  regarding stamps for immediate containers, and struck out designation “(2)” preceding provisions relating to containers of distilled spirits.

1979—Subsec. (b)(1).  substituted “section 5205(a)(1)” for “section 5205(a)(2)”.

1976—Subsec. (a).  struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2005 Amendment

Amendment by  effective , but inapplicable to taxes imposed for periods before such date, see , set out as a note under .

### Effective Date of 1984 Amendment

Amendment by  effective , see , set out as an Effective Date note under .

### Effective Date of 1979 Amendment

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