Internal Revenue Code:Sec. 5212. Transfer of distilled spirits between bonded premises

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter C - Operation of Distilled Spirits Plants
         PART II - OPERATIONS ON BONDED PREMISES
          Subpart A - General
        

Statute

    Sec. 5212. Transfer of distilled spirits between bonded premises
 
      Bulk distilled spirits on which the internal revenue tax has not
    been paid or determined as authorized by law may, under such
    regulations as the Secretary shall prescribe, be transferred in
    bond between bonded premises in any approved container.  For the
    purposes of this chapter, the removal of bulk distilled spirits for
    transfer in bond between bonded premises shall not be construed to
    be a withdrawal from bonded premises.  The provisions of this
    section restricting transfers to bulk distilled spirits shall not
    apply to alcohol bottled under the provisions of section 5235 which
    is to be withdrawn for industrial purposes.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1362; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec. 805(b)(2),
    July 26, 1979, 93 Stat. 276; Pub. L. 96-598, Sec. 6(d), Dec. 24,
    1980, 94 Stat. 3490.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5212, act Aug. 16, 1954, ch. 736, 68A Stat. 639,
    related to the prevention and detection of fraud and contained a
    cross reference to provisions for gauging and marking of spirits,
    prior to the general revision of this chapter by Pub. L. 85-859.
    See section 5204(b) of this title.
      Provisions similar to those comprising this section were
    contained in prior sections 5194(a), (e) to (g), 5217(a), 5246,
    5308, act Aug. 16, 1954, ch. 736, 68A Stat. 634 to 636, 641, 647,
    657, prior to the general revision of this chapter by Pub. L.
    85-859.
                                 AMENDMENTS
      1980 - Pub. L. 96-598 inserted provision that restriction on
    transfers to bulk distilled spirits not apply to alcohol bottled
    under section 5235 of this title which is to be withdrawn for
    industrial purposes.
      1979 - Pub. L. 96-39 substituted ''Bulk distilled spirits'' for
    ''Distilled spirits'' and ''bulk distilled spirits'' for
    ''distilled spirits''.
      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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5005, 5181 of this title.