§ 5213 Withdrawal of distilled spirits from bonded premises on determination of tax

OLRC 119-134 · eCFR 2026-10-19 · 2 amending Acts · cited by 1 sections

Enacted 1958 · Pub. L. 85-859 Amended · 2 Acts

195819761979
Prior provisions 2
  • A prior section 5213, act Aug. 16, 1954, ch. 736, 68A Stat. 639, related to return of materials used in the manufacture of distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5002(a)(6) and 5291 of this title.
  • Provisions similar to those comprising this section were contained in prior sections 5194(a), (e) and 5244, act Aug. 16, 1954, ch. 736, 68A Stat. 634, 647, prior to the general revision of this chapter by Pub. L. 85–859.
Connections Cited by 1 · Cites 1
§ 5213 Withdrawal of distilled spirits from bonded premises on determination of tax
Amended 1976, 1979
  • 1979 Pub. L. 96-39 Pub. L. 96–39 substituted “Subject to the provisions of section 5173” for “On application to the Secretary and subject to the provisions of section 5174(a)”.
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the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.