26 U.S.C. § 5213 — Withdrawal of distilled spirits from bonded premises on determination of tax
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 39 words · no verdicts yet
This section addresses Withdrawal of distilled spirits from bonded premises on determination of tax. It sets out the rules, permissions, duties, definitions, and exceptions stated in the section.
Subject to the provisions of section 5173, distilled spirits* may be withdrawn from the bonded premises of a distilled spirits plant* on payment or determination of tax thereon, in approved containers, under that regulations as the Secretary* must prescribe.
Subject to the provisions of section 5173, distilled spirits* may be withdrawn from the bonded premises of a distilled spirits plant* on payment or determination of tax thereon, in approved containers, under such regulations as the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.
Source credit: (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.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1362
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1979Amended · Pub. L. 96-39 · 93 Stat. 285
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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