(a) Tax on distilled spirits removed from bonded premises
The tax on domestic distilled spirits and on distilled spirits removed from customs custody under section
5232 shall be paid in accordance with section
(b) Collection of tax on imported distilled spirits
The internal revenue tax imposed by section
5001(a)(1) and (2) upon imported distilled spirits shall be collected by the Secretary and deposited as internal revenue collections, under such regulations as the Secretary may prescribe. Section
5688 shall be applicable to the disposition of imported spirits.
(c) Cross references
(1)For authority of the Secretary to make determinations and assessments of internal revenue taxes and penalties, see section
(2)For authority to assess tax on distilled spirits not bonded, see section
(3)For provisions relating to payment of tax, under certain conditions, on distilled spirits withdrawn free of tax, denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section
5001(a)(4), (5), and (6).
A prior section
5007, act Aug. 16, 1954, ch. 736, 68A Stat. 600, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
5007(c) related to “payment of tax on alcoholic compounds from Puerto Rico and Virgin Islands”. See section
7652 of this title.
5007(e)(1) related to “assessment for deficiencies in production and excess of materials used” and “requirement”. See sections
5006(a)(3) of this title.
5007(e)(2) related to “relief from assessment for deficiencies in production and excess of materials used” and is obsolete.
1994—Subsec. (b). Pub. L. 103–465, § 136(c)(3), amended subsec. (b) generally, striking out provisions relating to collection and deposit as internal revenue collections of taxes on imported perfumes containing distilled spirits.
1979—Subsec. (a). Pub. L. 96–39struck out “(1) General” before “The tax on domestic” and par. (2) which related to distilled spirits withdrawn to bottling premises under withdrawal bond.
1976—Subsec. (a)(2). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b)(1). Pub. L. 94–455, §§ 1905(b)(2)(A),
1906(b)(13)(A), struck out second sentence “Such tax shall be in addition to any customs duty imposed under the Tariff Act of 1930 (46 Stat. 590; 19 U.S.C., chapter 4), or any subsequent act.” and “or his delegate” after “Secretary” wherever appearing.
Subsecs. (b)(2), (c)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Amendment by section 1905(b)(2)(A) ofPub. L. 94–455effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) ofPub. L. 94–455, set out as a note under section
5005 of this title.
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
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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