# 26 U.S.C. § 5235: Bottling of alcohol for industrial purposes

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5235>. Cite pinpoints as 26 U.S.C. § 5235(a)(1).

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.

## Connections

Cites: none

Cited by: § 5178 Premises of distilled spirits plants; § 5212 Transfer of distilled spirits between bonded premises

## Prior provisions

- 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.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1369
- 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. 286
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 821