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26 U.S.C. § 5111

Title 26 Chapter 51 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 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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