§ 5131. Packaging distilled spirits for industrial uses
(a)
General
The Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in section
5121
(c)) engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons.