# Pub. L. 95-176: changes to the Internal Revenue Code 1977-11-14, 91 Stat. 1365. Source: . ## Legislative history - Bill: [H.R. 4458](https://www.congress.gov/bill/95th-congress/house-bill/4458) ## § 5003: Cross references to exemptions, etc. - § 5003(9): Pub. L. 95–176, § 3(c), struck out “manufacturing” after “customs” and inserted reference to section 5214(a)(9). - § 5003(14): Pub. L. 95–176, § 4(f), substituted “withdrawal of distilled spirits without payment of tax for use in certain research, development, or testing, see section 5214(a)(10)” for “removal of samples free of tax for making tests or laboratory analyses, see section 5214(a)(9)”. ## § 5004: Lien for tax - § 5004(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 customs bonded warehouse” for “customs manufacturing bonded warehouses” and provided for termination of the lien for tax when the distilled spirits are used in certain research, development, or testing. ## § 5005: Persons liable for tax - § 5005(d): Pub. L. 95–176, § 4(d)(1), struck out reference to par. (9) of section 5214(a). - § 5005(e)(1): Pub. L. 95–176, § 4(d)(2), inserted reference to pars. (9) and (10) of section 5214(a). - § 5005(e)(2): Pub. L. 95–176, § 4(b), substituted “customs bonded warehouses” for “customs manufacturing bonded warehouses” and provided for relief from liability for tax on distilled spirits used in certain research, development, or testing. ## § 5008: Abatement, remission, refund, and allowance for loss or destruction of distilled spirits - § 5008(d): Pub. L. 95–176, § 2(f), reenacted par. (1) and substituted heading “General” for “Allowance of tax” and “(or the tax equal to such tax imposed under section 7652)” for “or under section 7652”; added pars. (2) and (3); and redesignated as par. (4) provisions of former par. (2) and inserted reference to allowance of claims under par. (2) or (3). - § 5008(f): Pub. L. 95–176, § 4(e), added par. (5). ## § 5062: Refund and drawback in case of exportation - § 5062(b): Pub. L. 95–176 substituted in first sentence “manufactured, produced, bottled, or packaged in casks or other bulk containers” and “other bulk container” for “manufactured or produced” and “package” and in last sentence “spirits and wines eligible for drawback under this subsection, including the requirements” for “domestic distilled spirits and wines, including the requirement”. ## § 5066: Distilled spirits for use of foreign embassies, legations, etc. - § 5066(a)(1): Pub. L. 95–176 substituted par. (1) heading “Bottled distilled spirits withdrawn from bonded premises” for “Distilled spirits bottled in bond for export” and authorized withdrawal of bottled distilled spirits returned to bonded premises under section 5215(b) as provided in section 5214(a)(4). ## § 5175: Export bonds - § 5175(a): Pub. L. 95–176 required export bonds for withdrawals from bonded premises, without payment of tax, for transfer to a customs bonded warehouse for storage therein pending exportation. ## § 5178: Premises of distilled spirits plants - § 5178(a)(3): Pub. L. 95–176 added subpar. (D). ## § 5207: Records and reports - § 5207(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 - § 5214(a)(9): Pub. L. 95–176, § 3(a), substituted provisions for withdrawal of distilled spirits from bonded premises without payment of tax where the distilled spirits are bottled in bond for export or are returned to bonded premises for transfer (for the purpose of storage pending exportation) to any customs bonded warehouse for exportation and requiring the transferred distilled spirits to be entered, stored, and accounted for, for prior provision for tax free withdrawals for use as samples in making tests or laboratory analyses. - § 5214(a)(10): Pub. L. 95–176, § 4(a), added par. (10). - § 5214(b)(7): Pub. L. 95–176, § 3(d), added par. (7). ## § 5215: Return of tax determined distilled spirits to bonded premises - § 5215(a): Pub. L. 95–176 reenacted existing provisions but struck out last sentence relating to applicability of chapter to distilled spirits returned to bonded premises, which was covered in subsec. (d). - § 5215(b), § 5215(c): Pub. L. 95–176 added subsecs. (b) and (c) and redesignated former subsec. (b) as (e). - § 5215(d): Pub. L. 95–176 redesignated last sentence of former subsec. (a) as subsec. (d) and inserted introductory phrase “Except as otherwise provided in this section,”. - § 5215: Pub. L. 95–176 redesignated former subsec. (b) as par. (1) and added par. (2).