{"data":{"id":"us/26-u.s.c.-5112","jurisdiction":"us","citation":"26 U.S.C. § 5112","heading":"Registration and regulation","body":"Every person claiming drawback under this subpart shall register annually with the Secretary; keep such books and records as may be necessary to establish the fact that distilled spirits received by him and on which the tax has been determined were used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary shall prescribe to secure the Treasury against frauds.","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":"876c6f09d299d1a6503cbfee704a9dc38d7e9a8bf7916899cb05d001698c7844","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5111","next":"us/26-u.s.c.-5113"},"notice":"GroundRules: Original legal text. Not legal advice."}