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26 U.S.C. § 5231 — Entry for deposit

submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 42 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section directs where spirits entered for deposit must be placed.

All distilled spirits entered for deposit on a distilled-spirits plant's bonded premises under section 5211 must be deposited, under the Secretary's regulations, in the facilities on those premises designated in the entry for deposit.

the actual law source: uscode.house.gov ↗public domain

All distilled spirits entered for deposit on the bonded premises of a distilled spirits plant under section 5211 shall, under such regulations as the Secretary shall prescribe, be deposited in the facilities on the bonded premises designated in the entry for deposit.

Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; 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)(32), July 26, 1979, 93 Stat. 286.)

history & why it existsrecord from the source credit
  • 1958Enacted · Pub. L. 85-859 · 72 Stat. 1366
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
  • 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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