{"data":{"id":"us/26-u.s.c.-5111","jurisdiction":"us","citation":"26 U.S.C. § 5111","heading":"Eligibility","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"7d90a40176153730299c79300102db54368c13d29bac127901e2303f6cbdadb5","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5102","next":"us/26-u.s.c.-5112"},"notice":"GroundRules: Original legal text. Not legal advice."}