26 USC § 5291 - General

---
identifier: "/us/usc/t26/s5291"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5291 - General"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5291"
section_name: "General"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "E"
subchapter_name: "General Provisions Relating to Distilled Spirits"
part_number: "I"
part_name: "RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS"
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. 1373; 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)(40), July 26, 1979, 93 Stat. 286.)"
---


# § 5291. General

**(a)** **Requirement** Every person disposing of any substance of the character used in the manufacture of distilled spirits, or disposing of denatured distilled spirits or articles from which distilled spirits may be recovered, shall, when required by the Secretary, render a correct return, in such form and manner as the Secretary may by regulations prescribe, showing the name and address of the person to whom each disposition was made, with such details, as to the quantity so disposed of or other information which the Secretary may require as to each such disposition, as will enable the Secretary to determine whether all taxes due with respect to any distilled spirits manufactured or recovered from any such substance, denatured, distilled spirits, or articles, have been paid. Every person required to render a return under this section shall keep such records as will enable such person to render a correct return. Such records shall be preserved for such period as the Secretary shall by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.

**(b)** **Cross references**

**(1)** For the definition of distilled spirits, see section 5002(a)(8).

**(2)** For the definition of articles, see section 5002(a)(14).

**(3)** For penalty for violation of subsection (a), see section 5605.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1373; 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)(40), July 26, 1979, 93 Stat. 286.)

## Editorial Notes

### Prior Provisions

Provisions similar to those comprising this section were contained in prior section 5213, , , prior to the general revision of this chapter by .

### Amendments

1979—Subsec. (b)(1). , substituted “section 5002(a)(8)” for “section 5002(a)(6)”.

Subsec. (b)(2). , substituted “section 5002(a)(14)” for “section 5002(a)(11)”.

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

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

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

### Effective Date

Section effective , see , set out as a note under .