26 U.S.C. § 5111
Title 26
Chapter 51
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 5001
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- § 5026
- § 5041
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- § 5101
- § 5102
- § 5111
- § 5112
- § 5113
- § 5114
- § 5121
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- § 5523
- § 5551
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- § 5557
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- § 5559
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- § 5601
- § 5602
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- § 5604
- § 5605
- § 5606
- § 5607
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- § 5609
- § 5610
- § 5611
- § 5612
- § 5613
- § 5614
- § 5615
- § 5661
- § 5662
- § 5663
- § 5671
- § 5672
- § 5673
- § 5674
- § 5675
- § 5676
- § 5681
- § 5682
- § 5683
- § 5684
- § 5685
- § 5686
- § 5687
- § 5688
- § 5689
- § 5690
- § 5691
- § 5692
§ 5111. Eligibility
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.
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