26 U.S.C. § 5232 — Imported distilled spirits
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 176 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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or brought into the United States in bulk containers may, under such regulations as the Secretary* shall prescribe, be withdrawn from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of a distilled spirits* plant without payment of the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the distilled spirits plant to which such spirits are transferred shall become liable for the tax on distilled spirits withdrawn from customs custody under this section upon release of the spirits from customs custody, and the importer, or the person bringing such distilled spirits into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.
Distilled spirits transferred pursuant to subsection (a)—
may be redistilled or denatured only if of 185 degrees or more of proof, and
may be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 90–630, § 3(a), Oct. 22, 1968, 82 Stat. 1328; Pub. L. 91–659, § 7, Jan. 8, 1971, 84 Stat. 1967; Pub. L. 94–455, title XIX, § 1905(a)(15), Oct. 4, 1976, 90 Stat. 1820; Pub. L. 96–39, title VIII, § 807(a)(33), July 26, 1979, 93 Stat. 286.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1366
- 1968Amended · Pub. L. 90-630 · 82 Stat. 1328
- 1971Amended · Pub. L. 91-659 · 84 Stat. 1967
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1820
- 1979Amended · Pub. L. 96-39 · 93 Stat. 286
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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