26 U.S.C. § 5313 — Withdrawal of distilled spirits from customs custody free of tax for use of the United States
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 37 words · no verdicts yet
The United States or one of its government agencies may withdraw distilled spirits from customs custody without tax for its own nonbeverage use.
Distilled spirits* may be withdrawn from customs custody without tax by the United States or a government agency for the government’s own nonbeverage use, under regulations issued by the Secretary*.
Distilled spirits* may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as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*.
Source credit: (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.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1375
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
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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