Pub. L. 95-176 Nov. 14, 1977

91 Stat. 1365 · Changed 11 sections of the Code

Bill H.R. 4458

§ 5003 Cross references to exemptions, etc.

  • (9) Pub. L. 95–176, § 3(c), struck out “manufacturing” after “customs” and inserted reference to section 5214(a)(9).
  • (14) Pub. L. 95–176, § 4(f), substituted “withdrawal of distilled spirits without payment of tax for use in certain…

§ 5004 Lien for tax

  • (a)(2) Pub. L. 95–176 struck out reference to par. (9) of section 5214(a) in subpar. (B), and in subpar. (C) substituted “a…

§ 5005 Persons liable for tax

  • (d) Pub. L. 95–176, § 4(d)(1), struck out reference to par. (9) of section 5214(a).
  • (e)(1) Pub. L. 95–176, § 4(d)(2), inserted reference to pars. (9) and (10) of section 5214(a).
  • (e)(2) Pub. L. 95–176, § 4(b), substituted “customs bonded warehouses” for “customs manufacturing bonded warehouses” and…

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

  • (d) Pub. L. 95–176, § 2(f), reenacted par. (1) and substituted heading “General” for “Allowance of tax” and “(or the tax…
  • (f) Pub. L. 95–176, § 4(e), added par. (5).

§ 5062 Refund and drawback in case of exportation

  • (b) Pub. L. 95–176 substituted in first sentence “manufactured, produced, bottled, or packaged in casks or other bulk…

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

  • (a)(1) Pub. L. 95–176 substituted par. (1) heading “Bottled distilled spirits withdrawn from bonded premises” for “Distilled…

§ 5175 Export bonds

  • (a) Pub. L. 95–176 required export bonds for withdrawals from bonded premises, without payment of tax, for transfer to a…

§ 5178 Premises of distilled spirits plants

  • (a)(3) Pub. L. 95–176 added subpar. (D).

§ 5207 Records and reports

  • (a) Pub. L. 95–176, § 2(e)(2), (3), added par. (10) and redesignated former par. (10) as (11).

§ 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

  • (a)(9) Pub. L. 95–176, § 3(a), substituted provisions for withdrawal of distilled spirits from bonded premises without payment…
  • (a)(10) Pub. L. 95–176, § 4(a), added par. (10).
  • (b)(7) Pub. L. 95–176, § 3(d), added par. (7).

§ 5215 Return of tax determined distilled spirits to bonded premises

  • (a) Pub. L. 95–176 reenacted existing provisions but struck out last sentence relating to applicability of chapter to…
  • (b) (c) Pub. L. 95–176 added subsecs. (b) and (c) and redesignated former subsec. (b) as (e).
  • (d) Pub. L. 95–176 redesignated last sentence of former subsec. (a) as subsec. (d) and inserted introductory phrase “Except…
  • § 5215 Pub. L. 95–176 redesignated former subsec. (b) as par. (1) and added par. (2).