Withdrawal of distilled spirits from bonded premises on determination of tax

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. DISTILLED SPIRITS, WINES, AND BEER
  6. Operation of Distilled Spirits Plants
  7. OPERATIONS ON BONDED PREMISES
  8. General
  9. Withdrawal of distilled spirits from bonded premises on determination of tax

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§5213. Withdrawal of distilled spirits from bonded premises on determination of tax

Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1362 ; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 96–39, title VIII, §807(a)(27), July 26, 1979, 93 Stat. 285 .)

Prior Provisions

A prior section 5213, act Aug. 16, 1954, ch. 736, 68A Stat. 639 , related to return of materials used in the manufacture of distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5002(a)(6) and 5291 of this title.

Provisions similar to those comprising this section were contained in prior sections 5194(a), (e) and 5244, act Aug. 16, 1954, ch. 736, 68A Stat. 634 , 647, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1979-Pub. L. 96–39 substituted "Subject to the provisions of section 5173" for "On application to the Secretary and subject to the provisions of section 5174(a)".

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Effective Date of 1979 Amendment

Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.


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