Amended 1977, 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 amended section generally thereby authorizing the return of distilled spirits to the bonded premises of the distilled spirits plant for certain enumerated purposes except mere storage.
- 1977 Pub. L. 95-176 Pub. L. 95–176 redesignated former subsec. (b) as par. (1) and added par. (2).
(a) General rule Under such regulations as the Secretary may prescribe, distilled spirits on which tax has been determined or paid may be returned to the bonded premises of a distilled spirits plant but only for destruction, denaturation, redistillation, reconditioning, or rebottling.
Amended 1965, 1971, 1976, 1977
- 1977 Pub. L. 95-176 Pub. L. 95–176 reenacted existing provisions but struck out last sentence relating to applicability of chapter to distilled spirits returned to bonded premises, which was covered in subsec. (d).
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
- 1971 Pub. L. 91-659 Pub. L. 91–659, § 2(c)(1), struck out requirements that withdrawn distilled spirits be returned when found unsuitable, in bulk containers, before processing and before removal from the original container and permitted return of withdrawn distilled spirits other than products to which any alcoholic ingredients other than such distilled spirits have been added and made additional authorization under section 5234(a)(1)(B) for mingling returned distilled spirits.
- 1965 Pub. L. 89-44 Pub. L. 89–44 inserted reference to destruction to redistillation, denaturation, and mingling in second sentence on list of options which might be used in disposing of returned distilled spirits.
Cited by 1
(b) Applicability of chapter to distilled spirits returned to a distilled spirits plant All provisions of this chapter applicable to distilled spirits in bond shall be applicable to distilled spirits returned to bonded premises under the provisions of this section on such return.
Amended 1971, 1977
- 1977 Pub. L. 95-176 Pub. L. 95–176 added subsecs. (b) and (c) and redesignated former subsec. (b) as (e).
- 1971 Pub. L. 91-659 Pub. L. 91–659, § 2(c)(2), (3), repealed subsec. (b) which provided for definition of “original container in which such distilled spirits were withdrawn from bonded premises” in the case of distilled spirits withdrawn by pipeline. Former subsec. (c) redesignated (b).
(c) Return of bottled distilled spirits for relabeling and reclosing Under such regulations as the Secretary shall prescribe, bottled distilled spirits withdrawn from bonded premises may be returned to bonded premises for relabeling or reclosing, and the tax under section 5001 shall not again be collected on such spirits.
Amended 1977, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369 substituted “reclosing” for “restamping” in heading and text.
- 1977 Pub. L. 95-176 Pub. L. 95–176 added subsecs. (b) and (c) and redesignated former subsec. (b) as (e).
(d) Cross reference For provisions relating to the abatement, credit, or refund of tax on distilled spirits returned to a distilled spirits plant under this section, see section 5008(c).
Amended 1977
- 1977 Pub. L. 95-176 Pub. L. 95–176 redesignated last sentence of former subsec. (a) as subsec. (d) and inserted introductory phrase “Except as otherwise provided in this section,”.