26 U.S.C. § 5112
Section 5112 · Definitions
Current version, with additions and removals from the September 2, 1958 version.
When used in this subpart, subpart E, or subpart G, the term “dealer” means any person who sells, or offers for sale, any distilled spirits, wines, or beer.
When used in this chapter, the term “wholesale dealer in liquors” means any dealer, other than a wholesale dealer in beer, who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer.
When used in this chapter, the term “wholesale dealer in beer” means a dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer.
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.