The tax imposed by section
5001(a)(1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid.
The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal revenue law for the production of distilled spirits when such distilled spirits are—
(A)withdrawn from bonded premises on determination of tax; or
(B)withdrawn from bonded premises free of tax under provisions of section
5214(a)(1), (2), (3), (11), or (12), orsection
(C)exported, deposited in a foreign-trade zone, used in the production of wine, laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, deposited in a customs bonded warehouse, or used in certain research, development, or testing, as provided by law.
(b) Cross reference
For provisions relating to extinguishing of lien in case of redistillation, see section
A prior section
5004, act Aug. 16, 1954, ch. 736, 68A Stat. 598, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Provisions similar to those comprising subsec. (b)(1) of this section were contained in prior section
5007(e)(1), act Aug. 16, 1954, ch. 736, 68A Stat. 600, prior to the general revision of this chapter by Pub. L. 85–859.
1980—Subsec. (a)(2)(B). Pub. L. 96–223substituted “(11), or (12),” for “or (11),”.
1979—Subsec. (a)(2)(B). Pub. L. 96–39, § 807(a)(2)(C), substituted “(3), or (11)” for “or (3)”.
Subsecs. (b), (c). Pub. L. 96–39, § 807(a)(2)(A), (B), redesignatedsubsec. (c) as (b). Former subsec. (b), relating to other property subject to lien, was repealed.
1977—Subsec. (a)(2). Pub. L. 95–176struck out reference to par. (9) of section
5214(a) in subpar. (B), and in subpar. (C) substituted “a customs bonded warehouse” for “customs manufacturing bonded warehouses” and provided for termination of the lien for tax when the distilled spirits are used in certain research, development, or testing.
1976—Subsec. (b)(3)(B), (4). Pub. L. 94–455struck out “or his delegate” after “Secretary”, wherever appearing.
1965—Subsec. (c). Pub. L. 89–44substituted “5223(e)” for “5223(d)”.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–223effective on the first day of the first calendar month beginning more than 60 days after Apr. 2, 1980, see section 232(h)(3) ofPub. L. 96–223, set out as an Effective Date note under section
5181 of this title.
Amendment by Pub. L. 95–176effective on first day of first calendar month beginning more than 90 days after Nov. 14, 1977, see section 7 ofPub. L. 95–176, set out as a note under section
5003 of this title.
Effective Date of 1965 Amendment
Section 805(g)(2) ofPub. L. 89–44provided that: “The amendments made by subsections (b), (d), and (f) (other than paragraph (6)) [amending this section and sections
5234 of this title], shall take effect on October 1, 1965.”
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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