§ 5212. Transfer of distilled spirits between bonded premises
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/usc/title-26/section-5212A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Bulk distilled spirits on which the internal revenue tax has not been paid or determined as authorized by law may, under such regulations as the Secretary shall prescribe, be transferred in bond between bonded premises in any approved container. For the purposes of this chapter, the removal of bulk distilled spirits for transfer in bond between bonded premises shall not be construed to be a withdrawal from bonded premises. The provisions of this section restricting transfers to bulk distilled spirits shall not apply to alcohol bottled under the provisions of section 5235 which is to be withdrawn for industrial purposes.
In the case of distilled spirits transferred in bond after December 31, 2017, between bonded premises belonging to the same person or members of the same controlled group (within the meaning of section 5001(c)(2)) this section shall be applied without regard to whether distilled spirits are bulk distilled spirits. In the case of distilled spirits transferred in bond from the person who distilled or processed such distilled spirits (hereinafter referred to as “transferor”) to another person for bottling or storage of such distilled spirits, and returned to the transferor for removal, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits, but only if the transferor retains title during the entire period between such distillation, or processing, and removal.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 805(b)(2), July 26, 1979, 93 Stat. 276; Pub. L. 96–598, § 6(d), Dec. 24, 1980, 94 Stat. 3490; Pub. L. 115–97, title I, § 13808(a), Dec. 22, 2017, 131 Stat. 2177; Pub. L. 116–94, div. Q, title I, § 144(h)(1), Dec. 20, 2019, 133 Stat. 3235; Pub. L. 116–260, div. EE, title I, § 106(h)(1), (2), Dec. 27, 2020, 134 Stat. 3045.)
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- 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 116–260Making consolidated appropriations for the fiscal year ending September 30, 2021, providing coronavirus emergency response and relief, and for other purposes
- Public Law 96–598To amend the Internal Revenue Code of 1954 with respect to excise tax refunds in the case of certain uses of tread rubber, and for other purposes
- Public Law 115–97To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018
- Public Law 116–94Making further consolidated appropriations for the fiscal year ending September 30, 2020, and for other purposes
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- Pub. L. 85–859, title II, § 201
- 72 Stat. 1362
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 96–39, title VIII, § 805(b)(2)
- 93 Stat. 276
- Pub. L. 96–598, § 6(d)
- 94 Stat. 3490
- 131 Stat. 2177
- 133 Stat. 3235
- 134 Stat. 3045
- act Aug. 16, 1954, ch. 736
- 68A Stat. 639
- Pub. L. 85–859
- 68A Stat. 634
- Pub. L. 96–598
- Pub. L. 96–39
- Pub. L. 94–455
- 131 Stat. 2178
- section 810 of Pub. L. 96–39
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§ 5212
Transfer of distilled spirits between bonded premises
Fed. Reg.×12
Stat.×8
Pub. L.×5
C.F.R.×3
Stat. Comp.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1362
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 96–39, title VIII, § 805(b)(2)
Cites 26 · showing 11Cited by 29 across 5 sources