No distilled spirits on which tax has been paid or determined shall be stored or allowed to remain on the bonded premises of any distilled spirits plant, under the penalty of forfeiture of all spirits so found.
Subsection (a) shall not apply in the case of—
(1)distilled spirits in the process of prompt removal from bonded premises on payment or determination of the tax; or
(2)distilled spirits returned to bonded premises in accordance with the provisions of section
A prior section
5612, act Aug. 16, 1954, ch. 736, 68A Stat. 685, related to penalty for using material or removing spirits without supervision, prior to the general revision of this chapter by Pub. L. 85–859. See section
5687 of this title.
Provisions similar to those comprising subsec. (a) of this section were contained in prior section
5625, act Aug. 16, 1954, ch. 736, 68A Stat. 688, prior to the general revision of this chapter by Pub. L. 85–859.
1979—Subsec. (b). Pub. L. 96–39redesignated subpars. (2) and (3) as (1) and (2), respectively, and struck out former subpars. (1) and (4) which excepted distilled spirits which were bottled in bond under section
5233 of this title and which were returned to bonded premises for rebottling, relabeling, or restamping in accordance with subsec. (d) ofsection
5233, and excepted such spirits, held on bonded premises, on which the tax had become payable by operation of law, but on which the tax had not been paid.
Pub. L. 96–39, title VIII, § 808(c)(1),July 26, 1979, 93 Stat. 291, set out as a note under section
5061 of this title, provided that subsec. (a) of this section was not to apply during 1980.
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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