FEDERAL · 26 U.S.C. · Chapter Subchapter C—Operation of Distilled Spirits Plants
Withdrawal of distilled spirits from bonded premises on determination of tax
26 U.S.C. § 5213
Title26 — Internal Revenue Code
ChapterSubchapter C—Operation of Distilled Spirits Plants
PartSubpart A—General
This text of 26 U.S.C. § 5213 (Withdrawal of distilled spirits from bonded premises on determination of tax) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 5213.
Text
Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe.
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Related
Corley G. Newman v. United States
277 F.2d 794 (Fifth Circuit, 1960)
Source Credit
History
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, §807(a)(27), July 26, 1979, 93 Stat. 285.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 5213, act Aug. 16, 1954, ch. 736, 68A Stat. 639, related to return of materials used in the manufacture of distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5002(a)(6) and 5291 of this title.
Provisions similar to those comprising this section were contained in prior sections 5194(a), (e) and 5244, act Aug. 16, 1954, ch. 736, 68A Stat. 634, 647, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1979—Pub. L. 96–39 substituted "Subject to the provisions of section 5173" for "On application to the Secretary and subject to the provisions of section 5174(a)".
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Statutory Notes and Related Subsidiaries
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.
Prior Provisions
A prior section 5213, act Aug. 16, 1954, ch. 736, 68A Stat. 639, related to return of materials used in the manufacture of distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5002(a)(6) and 5291 of this title.
Provisions similar to those comprising this section were contained in prior sections 5194(a), (e) and 5244, act Aug. 16, 1954, ch. 736, 68A Stat. 634, 647, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1979—Pub. L. 96–39 substituted "Subject to the provisions of section 5173" for "On application to the Secretary and subject to the provisions of section 5174(a)".
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Statutory Notes and Related Subsidiaries
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.
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Bluebook (online)
26 U.S.C. § 5213, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5213.