Amended 1965, 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39, § 807(a)(2)(A), (B), redesignated subsec. (c) as (b). Former subsec. (b), relating to other property subject to lien, was repealed.
- 1965 Pub. L. 89-44 Pub. L. 89–44 substituted “5223(e)” for “5223(d)”.
(a) Distilled spirits subject to lien
(1) General The tax imposed by section 5001(a)(1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid.
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(2) Exceptions The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal revenue law for the production of distilled spirits when such distilled spirits are—
Amended 1977
- 1977 Pub. L. 95-176 Pub. L. 95–176 struck out reference to par. (9) of section 5214(a) in subpar. (B), and in subpar. (C) substituted “a customs bonded warehouse” for “customs manufacturing bonded warehouses” and provided for termination of the lien for tax when the distilled spirits are used in certain research, development, or testing.
(A) withdrawn from bonded premises on determination of tax; or
(B) withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or
Amended 1979, 1980
- 1980 Pub. L. 96-223 Pub. L. 96–223 substituted “(11), or (12),” for “or (11),”.
- 1979 Pub. L. 96-39 Pub. L. 96–39, § 807(a)(2)(C), substituted “(3), or (11)” for “or (3)”.
(C) exported, deposited in a foreign-trade zone, used in the production of wine, laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, deposited in a customs bonded warehouse, or used in certain research, development, or testing, as provided by law.
(b) Cross reference For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).
Amended 1976, 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39, § 807(a)(2)(A), (B), redesignated subsec. (c) as (b). Former subsec. (b), relating to other property subject to lien, was repealed.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”, wherever appearing.