# 26 U.S.C. § 5213: Withdrawal of distilled spirits from bonded premises on determination of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5213>. Cite pinpoints as 26 U.S.C. § 5213(a)(1).

Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the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

## Connections

Cites: § 5173 Bonds

Cited by: § 5006 Determination of tax

## Prior provisions

- 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.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1362
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 285