# 26 U.S.C. § 5004: Lien for tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5004>. Cite pinpoints as 26 U.S.C. § 5004(a)(1).

## § 5004(a) Distilled spirits subject to lien

**§ 5004(a)(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.

**§ 5004(a)(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—

**§ 5004(a)(2)(A)** withdrawn from bonded premises on determination of tax; or

**§ 5004(a)(2)(B)** withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or

**§ 5004(a)(2)(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.

## § 5004(b) Cross reference

For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).

## Connections

Cites: § 5001 Imposition, rate, and attachment of tax; § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax; § 5223 Redistillation of spirits, articles, and residues; § 7510 Exemption from tax of domestic goods purchased for the United States

Cited by: § 6327 Cross references

## Prior provisions

- A prior section 5004, act Aug. 16, 1954, ch. 736, 68A Stat. 598, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
- Provisions similar to those comprising subsec. (b)(1) of this section were contained in prior section 5007(e)(1), act Aug. 16, 1954, ch. 736, 68A Stat. 600, prior to the general revision of this chapter by Pub. L. 85–859.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1317
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 161
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1977-11-14: [Pub. L. 95-176](/26/act/95-176.md), 91 Stat. 1366
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 280
- 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 280