# 26 U.S.C. § 5215: Return of tax determined distilled spirits to bonded premises

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5215>. Cite pinpoints as 26 U.S.C. § 5215(a)(1).

## § 5215(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.

## § 5215(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.

## § 5215(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Under such regulations as the Secretary shall prescribe, bottled distilled spirits withdrawn from bonded premises may be returned to bonded premises for relabeling or reclosing, and the tax under section 5001 shall not again be collected on such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.

## § 5215(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).

## Connections

Cites: § 5001 Imposition, rate, and attachment of tax; § 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

Cited by: § 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits; § 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises

## Prior provisions

- A prior section 5215, act Aug. 16, 1954, ch. 736, 68A Stat. 640, related to exemption of distillers of fruit brandy from certain requirements, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5201(c), 5312(a), (c), 5373(a) and 5562 of this title.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1364
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 161
- 1971-01-08: [Pub. L. 91-659](/26/act/91-659.md), 84 Stat. 1964
- 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. 1363
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 285
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 821