Internal Revenue Code:Sec. 5213. Withdrawal of distilled spirits from bonded premises on determination of tax

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Contents


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. 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    be withdrawn from the bonded premises of a distilled spirits plant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.

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. 807(a)(27),
    July 26, 1979, 93 Stat. 285.)

Miscellaneous

                              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.

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 5006 of this title.
Retrieved from "http://taxalmanac.org/index.php/Internal_Revenue_Code:Sec._5213._Withdrawal_of_distilled_spirits_from_bonded_premises_on_determination_of_tax"