§ 5004. Lien for tax
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/usc/title-26/section-5004A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Distilled spirits subject to lien
(1)General The tax imposed by section 5001(a)(1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid.
(2)Exceptions The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal revenue law for the production of distilled spirits when such distilled spirits are—
(A)withdrawn from bonded premises on determination of tax; or
(B)withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or
(C)exported, deposited in a foreign-trade zone, used in the production of wine, laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, deposited in a customs bonded warehouse, or used in certain research, development, or testing, as provided by law.
(b)Cross reference For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1317; amended Pub. L. 89–44, title VIII, § 805(f)(1), June 21, 1965, 79 Stat. 161; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 4(c), Nov. 14, 1977, 91 Stat. 1366; Pub. L. 96–39, title VIII, § 807(a)(2), July 26, 1979, 93 Stat. 280; Pub. L. 96–223, title II, § 232(e)(2)(C), Apr. 2, 1980, 94 Stat. 280.)
Connections10 cite this · traces to 3
Cited by 10 sections · top 7
statutes-at-large
- Public Law 96–223To impose a windfall profit tax on domestic crude oil, and for other purposes
- Public Law 96–39To approve and implement the trade agreements negotiated under the Trade Act of 1974, and for other purposes
- Public Law 95–176To amend certain provisions of the Internal Revenue Code of 1954 relating to distilled spirits, and for other purposes
28 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1317
- Pub. L. 89–44, title VIII, § 805(f)(1)
- 79 Stat. 161
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 95–176, § 4(c)
- 91 Stat. 1366
- Pub. L. 96–39, title VIII, § 807(a)(2)
- 93 Stat. 280
- Pub. L. 96–223, title II, § 232(e)(2)(C)
- 94 Stat. 280
- act Aug. 16, 1954, ch. 736
- 68A Stat. 598
- Pub. L. 85–859
- 68A Stat. 600
- Pub. L. 96–223
- Pub. L. 96–39, § 807(a)(2)(C)
- Pub. L. 96–39, § 807(a)(2)(A)
- Pub. L. 95–176
- Pub. L. 94–455
- Pub. L. 89–44
- section 232(h)(3) of Pub. L. 96–223
- Pub. L. 96–39
- section 810 of Pub. L. 96–39
- section 7 of Pub. L. 95–176
- Pub. L. 89–44, title VIII, § 805(g)(2)
- 79 Stat. 162
Citation graph
cites case law
§ 5004
Lien for tax
Fed. Reg.×4
Stat.×3
C.F.R.×2
U.S.C.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1317
Pub. L.Pub. L. 89–44, title VIII, § 805(f)(1)
Stat.79 Stat. 161
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 31 · showing 8Cited by 10 across 4 sources