§ 5112.
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
(Added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1345], § 5132; amended [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 103–465, title I, § 136(b)], Dec. 8, 1994, [108 Stat. 4841]; renumbered § 5112, [Pub. L. 109–59, title XI, § 11125(b)(3)(A)], Aug. 10, 2005, [119 Stat. 1953].)