26 U.S.C. § 5313 — Withdrawal of distilled spirits from customs custody free of tax for use of the United States

FEDERAL · 26 U.S.C. · Chapter 51

Withdrawal of distilled spirits from customs custody free of tax for use of the United States

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER·Subch. E·Pt. III

Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as may be prescribed by the Secretary.

Free access — add to your briefcase to read the full text and ask questions with AI

26 U.S.C. § 5313 (Withdrawal of distilled spirits from customs custody free of tax for use of the United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Source Credit

History

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1375; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Editorial Notes

Prior Provisions
A prior section 5313, act Aug. 16, 1954, ch. 736, 68A Stat. 659, related to powers and duties of persons enforcing provisions respecting industrial alcohol plants, bonded warehouses, and denaturing plants, prior to the general revision of this chapter by Pub. L. 85–859. See section 5275 of this title.
Provisions similar to those comprising this section were contained in prior section 5310(b), act Aug. 16, 1954, ch. 736, 68A Stat. 658, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".