Internal Revenue Code:Sec. 5215. Return of tax determined distilled spirits to 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. 5215. Return of tax determined distilled spirits to bonded
        premises
 
    (a) General rule
      Under such regulations as the Secretary may prescribe, distilled
    spirits on which tax has been determined or paid may be returned to
    the bonded premises of a distilled spirits plant but only for
    destruction, denaturation, redistillation, reconditioning, or
    rebottling.
    (b) Applicability of chapter to distilled spirits returned to a
        distilled spirits plant
      All provisions of this chapter applicable to distilled spirits in
    bond shall be applicable to distilled spirits returned to bonded
    premises under the provisions of this section on such return.
    (c) Return of bottled distilled spirits for relabeling and
        reclosing
      Under such regulations as the Secretary shall prescribe, bottled
    distilled spirits withdrawn from bonded premises may be returned to
    bonded premises for relabeling or reclosing, and the tax under
    section 5001 shall not again be collected on such spirits.
    (d) Cross reference
          For provisions relating to the abatement, credit, or refund
        of tax on distilled spirits returned to a distilled spirits
        plant under this section, see section 5008(c).
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1364; amended Pub. L. 89-44, title VIII, Sec. 805(c), June 21,
    1965, 79 Stat. 161; Pub. L. 91-659, Sec. 2(c), Jan. 8, 1971, 84
    Stat. 1964; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4,
    1976, 90 Stat. 1834; Pub. L. 95-176, Sec. 2(a), Nov. 14, 1977, 91
    Stat. 1363; Pub. L. 96-39, title VIII, Sec. 807(a)(29), July 26,
    1979, 93 Stat. 285; Pub. L. 98-369, div.  A, title IV, Sec.
    454(c)(7), July 18, 1984, 98 Stat. 821.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5215, act Aug. 16, 1954, ch. 736, 68A Stat. 640,
    related to exemption of distillers of fruit brandy from certain
    requirements, prior to the general revision of this chapter by Pub.
    L. 85-859. See sections 5201(c), 5312(a), (c), 5373(a) and 5562 of
    this title.
                                 AMENDMENTS
      1984 - Subsec. (c). Pub. L. 98-369 substituted ''reclosing'' for
    ''restamping'' in heading and text.
      1979 - Pub. L. 96-39 amended section generally thereby
    authorizing the return of distilled spirits to the bonded premises
    of the distilled spirits plant for certain enumerated purposes
    except mere storage.
      1977 - Subsec. (a). Pub. L. 95-176 reenacted existing provisions
    but struck out last sentence relating to applicability of chapter
    to distilled spirits returned to bonded premises, which was covered
    in subsec. (d).
      Subsecs. (b), (c). Pub. L. 95-176 added subsecs. (b) and (c) and
    redesignated former subsec. (b) as (e).
      Subsec. (d). Pub. L. 95-176 redesignated last sentence of former
    subsec. (a) as subsec. (d) and inserted introductory phrase
    ''Except as otherwise provided in this section,''.
      Subsec. (e). Pub. L. 95-176 redesignated former subsec. (b) as
    par. (1) and added par. (2).
      1976 - Subsec. (a). Pub. L. 94-455 struck out ''or his delegate''
    after ''Secretary''.
      1971 - Subsec. (a). Pub. L. 91-659, Sec. 2(c)(1), struck out
    requirements that withdrawn distilled spirits be returned when
    found unsuitable, in bulk containers, before processing and before
    removal from the original container and permitted return of
    withdrawn distilled spirits other than products to which any
    alcoholic ingredients other than such distilled spirits have been
    added and made additional authorization under section 5234(a)(1)(B)
    for mingling returned distilled spirits.
      Subsec. (b). Pub. L. 91-659, Sec. 2(c)(2), (3), repealed subsec.
    (b) which provided for definition of ''original container in which
    such distilled spirits were withdrawn from bonded premises'' in the
    case of distilled spirits withdrawn by pipeline.  Former subsec.
    (c) redesignated (b).
      1965 - Subsec. (a). Pub. L. 89-44 inserted reference to
    destruction to redistillation, denaturation, and mingling in second
    sentence on list of options which might be used in disposing of
    returned distilled spirits.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 effective July 1, 1985, see section
    456(b) of Pub. L. 98-369, set out as an Effective Date note under
    section 5101 of this title.
                      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.
                      EFFECTIVE DATE OF 1977 AMENDMENT
      Amendment by Pub. L. 95-176 effective on first day of first
    calendar month beginning more than 90 days after Nov. 14, 1977, see
    section 7 of Pub. L. 95-176, set out as a note under section 5003
    of this title.
                      EFFECTIVE DATE OF 1971 AMENDMENT
      Amendment by Pub. L. 91-659 effective on first day of first
    calendar month which begins more than 90 days after January 8,
    1971, see section 6 of Pub. L. 91-659, set out as an Effective Date
    note under section 5066 of this title.
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Amendment by Pub. L. 89-44 effective July 1, 1965, see section
    805(g)(1) of Pub. L. 89-44, set out as a note under section 5008 of
    this title.
        DISTILLED SPIRITS TO WHICH ALCOHOLIC INGREDIENTS OTHER THAN
      DISTILLED SPIRITS HAVE BEEN ADDED AND WHICH HAVE BEEN WITHDRAWN
            FROM DISTILLED SPIRITS PLANTS BEFORE JANUARY 1, 1980
      Subsec. (a) of this section to apply to distilled spirits to
    which alcoholic ingredients other than distilled spirits have been
    added and which have been withdrawn from a distilled spirits plant
    before Jan. 1, 1980, only if such spirits are returned to the
    distilled spirits plant from which withdrawn, see section 808(e) of
    Pub. L. 96-39, set out as a note under section 5061 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5008, 5612 of this title.