(a) Transfer to distilled spirits plant without payment of tax
Distilled spirits imported or brought into the United States in bulk containers may, under such regulations as the Secretary shall prescribe, be withdrawn from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of a distilled spirits plant without payment of the internal revenue tax imposed on such distilled spirits. The person operating the bonded premises of the distilled spirits plant to which such spirits are transferred shall become liable for the tax on distilled spirits withdrawn from customs custody under this section upon release of the spirits from customs custody, and the importer, or the person bringing such distilled spirits into the United States, shall thereupon be relieved of his liability for such tax.
(b) Withdrawals, etc.
Distilled spirits transferred pursuant to subsection (a)—
(1)may be redistilled or denatured only if of 185 degrees or more of proof, and
(2)may be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits.
Provisions similar to those comprising this section were contained in prior section
5311, act Aug. 16, 1954, ch. 736, 68A Stat. 658, prior to the general revision of this chapter by Pub. L. 85–859.
1979—Subsec. (b). Pub. L. 96–39redesignated par. (2) and (3) as (1) and (2). Former par. (1), which prohibited distilled spirits transferred pursuant to subsection (a) from being bottled in bond under section
5233, was struck out.
1976—Subsec. (a). Pub. L. 94–455inserted “, or the person bringing such distilled spirits into the United States,” after “and the importer”.
1971—Subsec. (a). Pub. L. 91–659, § 7(a), extended privilege of transfer of distilled spirits to the plant without payment of tax to distilled spirits imported, or brought into the United States, and struck out reference to section
Subsec. (b). Pub. L. 91–659, § 7(b), struck out “Imported” before “distilled spirits” and thus applied subsection to all distilled spirits.
1968—Pub. L. 90–630permitted withdrawal in bulk containers or by pipeline from customs custody to internal revenue bond without payment of internal revenue taxes of all imported distilled spirits in bulk containers, regardless of proof, extended to all such imported distilled spirits the withdrawal privileges already available to imported distilled spirits of at least 185 proof, whether or not they have been redistilled or denatured, provided that transferor’s liability for the internal revenue tax ceases when the transferee’s liability attaches, and established that imported bulk spirits are not eligible for the bottled in bond privileges available to domestic spirits.
Amendment by Pub. 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.
Effective Date of 1971 Amendment
Amendment by Pub. L. 91–659effective on first day of first calendar month which begins more than 90 days after Jan. 8, 1971, see section 6 ofPub. L. 91–659, set out as an Effective Date note under section
5066 of this title.
Effective Date of 1968 Amendment
Amendment by Pub. L. 90–630applicable only to withdrawals from customs custody on or after first day of first calendar month which begins more than 90 days after Oct. 22, 1968, see section 4 ofPub. L. 90–630, set out as a note under section
5008 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
LII has no control over and does not endorse any external Internet site that contains links to or references LII.