Pub. L. 91-659 Jan. 8, 1971

84 Stat. 1964 · Changed 7 sections of the Code

Bill H.R. 10517

§ 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

  • (b) Pub. L. 91–659, § 2(a), struck out condition that the distilled spirits can be destroyed only before bottling and…
  • (c)(1) Pub. L. 91–659, § 1, added cl. (iii).
  • (c) Pub. L. 91–659, § 2(b), permits distilled spirits returned to bottling premises to be treated for purposes of the…

§ 5066 Distilled spirits for use of foreign embassies, legations, etc.

§ 5068 Cross reference

    § 5173 Bonds

    • (b)(1) Pub. L. 91–659, § 4(b), extended exception clause in parenthetical by making reference to cl. (4) of this subsection.
    • (b)(2) Pub. L. 91–659, § 4(c), inserted reference to par. (4).
    • (b) Pub. L. 91–659, § 4(a), added par. (4).

    § 5178 Premises of distilled spirits plants

    • (a)(4) Pub. L. 91–659 substantially reenacted existing provisions and added cl. (ii) and the following sentence.

    § 5215 Return of tax determined distilled spirits to bonded premises

    • (a) Pub. L. 91–659, § 2(c)(1), struck out requirements that withdrawn distilled spirits be returned when found unsuitable…
    • (b) Pub. L. 91–659, § 2(c)(2), (3), repealed subsec. (b) which provided for definition of “original container in which such…

    § 5232 Imported distilled spirits

    • (a) Pub. L. 91–659, § 7(a), extended privilege of transfer of distilled spirits to the plant without payment of tax to…
    • (b) Pub. L. 91–659, § 7(b), struck out “Imported” before “distilled spirits” and thus applied subsection to all distilled…