Bill H.R. 4537
§ 993 Definitions and special rules
- (c)(1) Pub. L. 96–39 substituted “of the Tariff Act of 1930 (19 U.S.C. 1401a)” for “402a of the Tariff Act of 1930 (19 U.S.C.…
§ 5001 Imposition, rate, and attachment of tax
§ 5002 Definitions
- (a)(1) Pub. L. 96–39 substituted “distilled spirits operation” for “operation, or any combination of operations, for which…
- (a)(2) (a)(3) Pub. L. 96–39 added par. (2) and redesignated former par. (2) as (3). Former par. (3), defining “bottling premises”…
- (a)(4) Pub. L. 96–39 redesignated par. (5) as (4). Former par. (4), defining “bonded warehouseman”, was struck out.
- (a)(5) (a)(6) (a)(7) Pub. L. 96–39 added pars. (5) to (7) and redesignated former pars. (5) to (7) as (4), (8), and (10), respectively.
- (a)(8) Pub. L. 96–39 redesignated former par. (6) as (8). Former par. (8) redesignated (11).
- (a)(9) Pub. L. 96–39 added par. (9) and redesignated par. (9) as (12).
- (a)(10) (a)(11) (a)(12) (a)(13) (a)(14) (a)(15) Pub. L. 96–39 redesignated former pars. (7) to (12) as (10) to (15), respectively.
§ 5003 Cross references to exemptions, etc.
§ 5004 Lien for tax
§ 5005 Persons liable for tax
- (c) Pub. L. 96–39, § 807(a)(3)(A), struck out par. (3) which related to liability for taxes with regard to withdrawals of…
- (d) Pub. L. 96–39, § 807(a)(3)(B), substituted “(3), or (11)” for “or (3)”.
- (f)(1) Pub. L. 96–39, § 807(a)(3)(C), substituted “requiring bond covering operations at, and withdrawals from, distilled…
- (f)(6) Pub. L. 96–39, § 807(a)(3)(D), added par. (6).
§ 5006 Determination of tax
- (a)(1) Pub. L. 96–39, § 804(a), struck out “internal revenue” after “provided in this section, the” and “storage, gauging, and…
- (a)(2) (a) Pub. L. 96–39, § 804(a), redesignated par. (3) as (2). Former par. (2), relating to distilled spirits entered for…
- (b)(1) Pub. L. 96–39, § 807(a)(4)(A), (B), substituted “on bonded premises” for “in storage in internal revenue bond” in two…
- (b)(2) (b)(3) Pub. L. 96–39, § 807(a)(4)(B), substituted “on bonded premises” for “in storage in internal revenue bond”.
§ 5007 Collection of tax on distilled spirits
- (a) Pub. L. 96–39 struck out “(1) General” before “The tax on domestic” and par. (2) which related to distilled spirits…
§ 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- (a)(1)(C) Pub. L. 96–39, § 807(a)(6)(A), added subpar. (C).
- (a)(5) Pub. L. 96–39, § 807(a)(6)(B), substituted “before” for “prior to the completion” and struck out provisions relating to…
- (b) Pub. L. 96–39, § 807(a)(6)(C), struck out “(1) Distilled spirits in bond” before “The proprietor of” and provisions…
- (c) Pub. L. 96–39, § 807(a)(6)(C), added subsec. (c). Former subsec. (c), which related to loss of distilled spirits…
- (d) Pub. L. 96–39, § 807(a)(6)(D), redesignated subsec. (f) as (d). Former subsec. (d), which related to distilled spirits…
- (e) Pub. L. 96–39, § 807(a)(6)(D), (E), redesignated subsec. (g) as (e) and substituted “subsection (c)” for “subsections…
- (f) Pub. L. 96–39, § 807(a)(6)(D), redesignated subsec. (h) as (f). Former subsec. (f) redesignated (d).
- § 5008 Pub. L. 96–39, § 807(a)(6)(D), redesignated subsecs. (g) and (h) as (e) and (f), respectively.
§ 5043 Collection of taxes on wines
- (a)(1)(A) Pub. L. 96–39 struck out “between bonded wine cellars” after “transfer of wine in bond”.
§ 5061 Method of collecting tax
§ 5064 Losses resulting from disaster, vandalism, or malicious mischief
- § 5064 Pub. L. 96–39 struck out “rectified products,” after “distilled spirits, wines,” wherever appearing.
§ 5066 Distilled spirits for use of foreign embassies, legations, etc.
§ 5131 Packaging distilled spirits for industrial uses
- (b) Pub. L. 96–39 substituted “section 5205(a)(1)” for “section 5205(a)(2)”.
§ 5171 Establishment
- (a) (b) Pub. L. 96–39 added subsecs. (a) and (b) and redesignated former subsecs. (a) and (b) as (c) and (d), respectively.
- (c) Pub. L. 96–39 redesignated former subsec. (a) as (c) and inserted provisions relating to an application requirement…
- (d) Pub. L. 96–39 redesignated former subsec. (b) as (d) and substituted reference to subsection (c) for reference to…
- (e) Pub. L. 96–39 redesignated former subsec. (c) as (e) and substituted reference to processor for reference to rectifier…
§ 5172 Application
- § 5172 Pub. L. 96–39 substituted “section 5171(c)” for “section 5171(a)”.
§ 5173 Bonds
- § 5173 Pub. L. 96–39, among other changes, struck out provisions relating to liens on distillery property and the furnishing…
§ 5175 Export bonds
§ 5176 New or renewed bonds
§ 5177 Other provisions relating to bonds
- (a) Pub. L. 96–39 struck out “, 5174,” after “sections 5173”.
§ 5178 Premises of distilled spirits plants
- (a)(1)(A) Pub. L. 96–39, § 807(a)(18), substituted “section 5171(c)” for “section 5171(a)”.
- (a)(2) Pub. L. 96–39, § 805(b)(1), substituted in heading “operations” for “facilities” and in subpar. (A) “produce” for…
- (a)(3) Pub. L. 96–39, § 805(b)(1), substituted in heading “Warehousing operations” for “Bonded warehousing facilities” and in…
- (a)(4) Pub. L. 96–39, § 805(b)(1), substituted provisions relating to processing operations for provisions relating to…
- (a) Pub. L. 96–39, § 805(b)(1), struck out par. (5) which related to arrangement and segregation of denaturing facilities…
§ 5180 Signs
- (a) Pub. L. 96–39 substituted “distilled spirits operation” for “distilling, bonded warehousing, rectifying, or bottling of…
§ 5182 Cross references
- § 5182 Pub. L. 96–39 struck out “as rectifier, see section 5081, or” after “(occupational) tax”.
§ 5201 Regulation of operations
- (a) Pub. L. 96–39 substituted “all operations authorized to be conducted” for “their operations relating to the production…
§ 5202 Supervision of operations
- § 5202 Pub. L. 96–39 substituted provisions making on-site supervision and the use of government locks and seals optional at…
§ 5203 Entry and examination of premises
- (b) Pub. L. 96–39, § 807(a)(22)(A), substituted “where distilled spirits operations are carried on” for “where distilled…
- (c) Pub. L. 96–39, § 807(a)(22)(B), substituted “on such premises” for “not under the control of the internal revenue…
- (d) Pub. L. 96–39, § 807(a)(22)(C), substituted “where distilled spirits operations are carried on” for “where distilled…
§ 5204 Gauging
- (a) Pub. L. 96–39 struck out “, in addition to those specified in section 5202(f),” after “spirits for such purposes”.
§ 5207 Records and reports
- (a) Pub. L. 96–39 struck out provisions relating to the bottling of distilled spirits in bond and relating to the kind and…
- (b) Pub. L. 96–39 redesignated subsec. (c) as (b) and struck out “or (b)” after “subsection (a)”. Former subsec. (b)…
- (c) Pub. L. 96–39 redesignated subsec. (d) as (c), struck out “and (b),” after “subsection (a)”, and substituted…
- (d) § 5207 Pub. L. 96–39 redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
§ 5211 Production and entry of distilled spirits
§ 5212 Transfer of distilled spirits between bonded premises
- § 5212 Pub. L. 96–39 substituted “Bulk distilled spirits” for “Distilled spirits” and “bulk distilled spirits” for “distilled…
§ 5213 Withdrawal of distilled spirits from bonded premises on determination of tax
- § 5213 Pub. L. 96–39 substituted “Subject to the provisions of section 5173” for “On application to the Secretary and subject…
§ 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- (a)(6) Pub. L. 96–39, § 807(a)(28)(A), inserted “for manufacturing in such warehouses for export” after “bonded warehouses”…
- (a)(9) Pub. L. 96–39, § 807(a)(28)(B), struck out “in the case of distilled spirits bottled in bond for export under section…
- (a)(10) Pub. L. 96–39, § 807(a)(28)(C), (D), substituted “distilled spirits operations” for “distillery operations”.
- (a)(11) Pub. L. 96–39, § 807(a)(28)(D), added par. (11).
- (b)(4) (b)(5) (b)(6) (b)(7) (b)(8) Pub. L. 96–39, § 807(a)(28)(E), added par. (4) and redesignated former pars. (4) to (7) as (5) to (8), respectively.
§ 5215 Return of tax determined distilled spirits to bonded premises
- § 5215 Pub. L. 96–39 amended section generally thereby authorizing the return of distilled spirits to the bonded premises of…
§ 5221 Commencement, suspension, and resumption of operations
- (a) Pub. L. 96–39 substituted “until written notice has been given to the Secretary stating when operations will begin” for…
§ 5222 Production, receipt, removal, and use of distilling materials
- (c) Pub. L. 96–39 struck out “, in the production facilities of a distilled spirits plant” after “distilling material”.
§ 5223 Redistillation of spirits, articles, and residues
§ 5231 Entry for deposit
- § 5231 Pub. L. 96–39 struck out in section catchline “in storage” after “for deposit” and subsec. (a) catchline and in text…
§ 5232 Imported distilled spirits
- (b) Pub. L. 96–39 redesignated par. (2) and (3) as (1) and (2). Former par. (1), which prohibited distilled spirits…
§ 5235 Bottling of alcohol for industrial purposes
- § 5235 Pub. L. 96–39 substituted “section 5205(a)(1) shall not apply” for “sections 5178(a)(4)(A), 5205(a)(1), and 5233…
§ 5241 Authority to denature
- § 5241 Pub. L. 96–39 substituted “a distilled spirits plant qualified for the processing of distilled spirits” for “any…
§ 5273 Sale, use, and recovery of denatured distilled spirits
- (e)(3) Pub. L. 96–39 substituted “section 5002(a)(14)” for “section 5002(a)(11)”.
§ 5291 General
§ 5301 General
- (a)(1) Pub. L. 96–39 substituted “section 5002(a)(8)” for “section 5002(a)(6)”.
§ 5352 Taxpaid wine bottling house
- § 5352 Pub. L. 96–39 struck out “at premises other than the bottling premises of a distilled spirits plant” after “taxpaid…
§ 5361 Bonded wine cellar operations
- § 5361 Pub. L. 96–39 substituted “or receive on wine premises” for “or receive on standard wine premises only”.
§ 5362 Removals of wine from bonded wine cellars
- (b) Pub. L. 96–39 substituted references to bonded premises for references to bonded wine cellars and inserted provisions…
§ 5363 Taxpaid wine bottling house operations
- § 5363 Pub. L. 96–39 struck out provision that this subchapter apply to any wine received on the bottling premises of any…
§ 5365 Segregation of operations
- § 5365 Pub. L. 96–39 authorized segregation of operations to prevent the commingling of standard wines with other than…
§ 5381 Natural wine
- § 5381 Pub. L. 96–39 struck out provisions authorizing removal for distillation of wine deemed not to be natural wine…
§ 5391 Exemption from distilled spirits taxes
- § 5391 Pub. L. 96–39 substituted “distilled” for “rectifying and” in section catchline and struck out provisions relating to…
§ 5551 General provisions relating to bonds
- (a) Pub. L. 96–39 substituted “warehouseman, processor” for “bonded warehouseman, rectifier” in two places.
§ 5601 Criminal penalties
- (a)(2) Pub. L. 96–39, § 807(a)(52)(A), struck out “distiller or rectifier” in heading and substituted “processor” for…
- (a)(3) Pub. L. 96–39, § 807(a)(52)(B), substituted “warehouseman, or processor” for “bonded warehouseman, rectifier, or…
- (a)(4) Pub. L. 96–39, § 807(a)(52)(C), substituted “warehouseman, or processor” for “or rectifier” in heading and in text.
- (a)(5) Pub. L. 96–39, § 807(a)(52)(B), substituted “warehouseman, or processor” for “bonded warehouseman, rectifier, or…
- (a)(10) Pub. L. 96–39, § 807(a)(52)(D), substituted “processing” for “rectifying or bottling” in par. (10) heading, “processor”…
- (a)(11) Pub. L. 96–39, § 807(a)(52)(E), substituted “or processing” for “rectification, or bottling” in heading and “or…
- (b) Pub. L. 96–39, § 807(a)(52)(F), substituted “processor” for “rectifier”.
§ 5604 Penalties relating to marks, brands, and containers
- (a)(1) Pub. L. 96–39, § 807(a)(53)(A), substituted “section 5205(a)(1)” for “section 5205(a)(2)”.
- (a)(2) Pub. L. 96–39, § 807(a)(53)(B), substituted “section 5205(a)(1)” for “section 5205(a)(1) or (2)” and “section…
- (a)(3) Pub. L. 96–39, § 807(a)(53)(C), substituted “section 5205(f)” for “section 5205(g)”.
- (a)(6) Pub. L. 96–39, § 807(a)(53)(D), substituted “section 5205(a)(2)” for “section 5205(a)(3)”.
- (a) Pub. L. 96–39, § 807(a)(53)(E), substituted “section 5205(a)” for “section 5205(a)(2) and (3)”.
§ 5610 Disposal of forfeited equipment and material for distilling
- § 5610 Pub. L. 96–39 substituted “or processing” for “or rectifying”.
§ 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises
- (b) Pub. L. 96–39 redesignated subpars. (2) and (3) as (1) and (2), respectively, and struck out former subpars. (1) and…
§ 5615 Property subject to forfeiture
- (5) Pub. L. 96–39 substituted “distilled spirits plant” for “distillery, bonded warehouse, or rectifying or bottling…
§ 5663 Cross reference
- § 5663 Pub. L. 96–39 struck out reference to penalties for rectified products under part I of this subchapter.
§ 5681 Penalty relating to signs
- (a) Pub. L. 96–39, § 807(a)(58)(A), substituted “distilled spirits operations” for “distilling, warehousing of distilled…
- (b) Pub. L. 96–39, § 807(a)(58)(B), substituted “other than a distiller, warehouseman, or processor of distilled spirits”…
- (c) Pub. L. 96–39, § 807(a)(58)(C), substituted “in any distilled spirits plant” for “in any distillery, or in any…
- (d) Pub. L. 96–39, § 807(a)(58)(D), substituted “distilled spirits plant” for “distillery or rectifying establishment”.
§ 5682 Penalty for breaking locks or gaining access
- § 5682 Pub. L. 96–39 expanded penalty provisions to include persons tampering with locks or seals affixed by distilled spirits…