72 S T A T. ]
PUBLIC LAW 86-869-8EPT. 2, 1968
"(4) For provisions relating to return of liquors for credit, refund, or exchange, see section 5113(c)(3). "(5) For provisions relating to sales by retail dealers in liqui* dation, see section 5113(e). "SEC. 5124. RECORDS. " (a) KECEIPTS.—Every retail dealer in liquors and every retail dealer in beer shall provide and keep in his place of business a record in book form of all distilled spirits, wines, and beer received, showing the quantity thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all distilled spirits, wines, and beer received. "(b) DISPOSITIONS.—When he deems it necessary for law enforcement purposes or the protection of the revenue, the Secretary or his delegate may by regulations require retail dealers in liquors and retail dealers in beer to keep records of the disposition of distilled spirits, wines, or beer, in such form or manner and of such quantities as the Secretary or his delegate may prescribe. "(c) CROSS REFERENCES.—
"For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5146. "SEC. 5125. CROSS REFERENCES. "(1) For provisions relating to prohibited purchases by dealers, see section 5117. "(2) For provisions relating to presumptions of liability as wholesale dealer in case of sale of 20 wine gallons or more, see section 5691 (b). "Subpart F—Nonbeverage Domestic Drawback Claimants "Sec. 5131. Eligibility and rate of tax. "Sec. 5132. Registration and regulation. "Sec. 5133. luvestigation of claims. "Sec. 5134. Drawback. "SEC. 5131. ELIGIBILITY AND RATE OF TAX. " (a) ELIGIBILITY FOR DRAWBACK.—Any person using distilled spirits produced in a domestic registered distillery or industrial alcohol plant and withdrawn from bond, or using distilled spirits withdrawn from the bonded premises of a distilled spirits plant, on which the tax has been determined, in the manufacture or production of medicines, medicinal preparations, food products, flavors, or flavoring extracts, which are unfit for beverage purposes, on payment of a special tax per annum, 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. " (b) KATE OF TAX.—The special tax imposed by subsection (a)
shall be graduated in amount as follows: (1) for total annual use not exceeding 25 proof gallons, $25 a year; (2) for total annual use not exceeding 50 proof gallons, $50 a year; (3) for total annual use of more than 50 proof gallons, $100 a year. "SEC. 5132. REGISTRATION AND REGULATION. "Every person claiming drawback under this subpart shall register annually with the Secretary or his delegate; 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, or flavoring extracts, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary or his delegate shall prescribe to secure the Treasury against frauds.
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