United States Code · Section
§ 5111 — Eligibility
26 U.S.C. § 5111
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Any person using distilled spirits on which the tax has been determined, in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes shall be eligible for drawback at the time when such distilled spirits are used in the manufacture of such products as provided for in this subpart.
Implementing Regulations
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§ 191.103 Additional requirements.19 C.F.R. § 191.103
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§ 190.103 Additional requirements.19 C.F.R. § 190.103
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§ 17.101 Bonds in general.27 C.F.R. § 17.101
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§ 17.134 Determination of unfitness for beverage purposes.27 C.F.R. § 17.134