§ 5235 Bottling of alcohol for industrial purposes

OLRC 119-134 · eCFR 2026-10-19 · 3 amending Acts · cited by 2 sections

Enacted 1958 · Pub. L. 85-859 Amended · 3 Acts

1958197619791984
Prior provisions 1
  • Provisions similar to those comprising this section were contained in prior section 5305, act Aug. 16, 1954, ch. 736, 68A Stat. 657, prior to the general revision of this chapter by Pub. L. 85–859.
Connections Cited by 2 · Cites 0
Amended 1976, 1979, 1984
  • 1984 Pub. L. 98-369 Pub. L. 98–369 struck out “stamped,” before “labeled,” and struck out provision that section 5205(a)(1) shall not apply to alcohol bottled, stamped, and labeled as such under this section.
  • 1979 Pub. L. 96-39 Pub. L. 96–39 substituted “section 5205(a)(1) shall not apply” for “sections 5178(a)(4)(A), 5205(a)(1), and 5233 (relating to the bottling of distilled spirits in bond) shall not be applicable”.
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Alcohol for industrial purposes may be bottled, labeled, and cased on bonded premises of a distilled spirits plant prior to payment or determination of tax, under such regulations as the Secretary may prescribe.