Internal Revenue Code · 26 U.S.C.
§ 5206. Containers
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5206
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Last amended
- August 20, 1996 by Pub. L. 104–188
- Amendments
- 3 dated changes in the source credit
- Length
- 6 subsections · 345 words · about 2 min to read
- Cross-references
- cites 4; cited by 2 Code sections and 0 other regulations
The Secretary shall by regulations prescribe the types or kinds of containers which may be used to contain, store, transfer, convey, remove, or withdraw distilled spirits.
The Secretary may by regulations prescribe the standards of fill for approved containers.
Containers of distilled spirits (and cases containing bottles or other containers of such spirits) shall be marked, branded, or identified in such manner as the Secretary shall by regulations prescribe.
Every person who empties, or causes to be emptied, any container of distilled spirits bearing any mark or brand required by law (or regulations pursuant thereto) shall at the time of emptying such container efface and obliterate such mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved.
This section shall be applicable exclusively with respect to containers of distilled spirits for industrial use, with respect to containers of distilled spirits of a capacity of more than one gallon for other than industrial use, and with respect to cases containing bottles or other containers of distilled spirits.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1360; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 454(c)(5), July 18, 1984, 98 Stat. 821; Pub. L. 104–188, title I, § 1704(t)(13), Aug. 20, 1996, 110 Stat. 1888.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 4 other sections
- § 5301 General
- § 5204(c) Gauging
- § 5604 Penalties relating to marks, brands, and containers
- § 5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law
Cited by 2 Code sections
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter C Operation of Distilled Spirits Plants
- Part I GENERAL PROVISIONS
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
Provisions similar to those comprising subsecs. (a) to (c) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows:
Present subsecs.:
Prior sections
(a)
5193(a), (b), 5194, 5247(a), (d), 5302.
(b)
5193(c).
(c)
5009(a), 5193(a), 5194, 5243(d), (e), 5250(a), 5282(b).
The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 603, 633 to 635, 646 to 649, 652, 654.
Amendments
1996—Subsec. (f)(2). Pub. L. 104–188 substituted “section 105(e)” for “section 5(e)”.
1984—Subsecs. (d) to (f). Pub. L. 98–369 added subsec. (d), redesignated existing subsecs. (d) and (e) as (e) and (f), respectively, and in subsec. (f) added pars. (3) and (4).
1976—Subsecs. (a) to (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.