§ 5215. Return of tax determined distilled spirits to bonded premises
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(a)General rule Under such regulations as the Secretary may prescribe, distilled spirits on which tax has been determined or paid may be returned to the bonded premises of a distilled spirits plant but only for destruction, denaturation, redistillation, reconditioning, or rebottling.
(b)Applicability of chapter to distilled spirits returned to a distilled spirits plant All provisions of this chapter applicable to distilled spirits in bond shall be applicable to distilled spirits returned to bonded premises under the provisions of this section on such return.
(c)Return of bottled distilled spirits for relabeling and reclosing Under such regulations as the Secretary shall prescribe, bottled distilled spirits withdrawn from bonded premises may be returned to bonded premises for relabeling or reclosing, and the tax under section 5001 shall not again be collected on such spirits.
(d)Cross reference For provisions relating to the abatement, credit, or refund of tax on distilled spirits returned to a distilled spirits plant under this section, see section 5008(c).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1364; amended Pub. L. 89–44, title VIII, § 805(c), June 21, 1965, 79 Stat. 161; Pub. L. 91–659, § 2(c), Jan. 8, 1971, 84 Stat. 1964; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 2(a), Nov. 14, 1977, 91 Stat. 1363; Pub. L. 96–39, title VIII, § 807(a)(29), July 26, 1979, 93 Stat. 285; Pub. L. 98–369, div. A, title IV, § 454(c)(7), July 18, 1984, 98 Stat. 821.)
Connections22 cite this · traces to 6
Cited by 22 sections · top 12
statutes-at-large
- Public Law 91–656
- Public Law 98–369To provide for tax reform, and for deficit reduction
- 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
CFR
- § 19.453Return of bottled spirits for relabeling or reclosing.
- § 19.525Reclosing.
- § 19.342Receipt of spirits, wines, and alcoholic flavoring materials for processing.
- § 19.58Taxpaid spirits or wines on bonded premises.
- § 19.316Redistillation.
- § 19.455Return of spirits withdrawn for export with benefit of drawback.
Traces to 6 documents
U.S. Code
- Notice of manufacture of still; notice of set up of still§ 5101
- Imposition, rate, and attachment of tax§ 5001
- Cross references to exemptions, etc.§ 5003
- Distilled spirits for use of foreign embassies, legations, etc.§ 5066
- Abatement, remission, refund, and allowance for loss or destruction of distilled spirits§ 5008
- Method of collecting tax§ 5061
31 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1364
- Pub. L. 89–44, title VIII, § 805(c)
- 79 Stat. 161
- Pub. L. 91–659, § 2(c)
- 84 Stat. 1964
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 95–176, § 2(a)
- 91 Stat. 1363
- Pub. L. 96–39, title VIII, § 807(a)(29)
- 93 Stat. 285
- Pub. L. 98–369, div. A, title IV, § 454(c)(7)
- 98 Stat. 821
- act Aug. 16, 1954, ch. 736
- 68A Stat. 640
- Pub. L. 85–859
- Pub. L. 98–369
- Pub. L. 96–39
- Pub. L. 95–176
- Pub. L. 94–455
- Pub. L. 91–659, § 2(c)(1)
- Pub. L. 91–659, § 2(c)(2)
- Pub. L. 89–44
- section 456(b) of Pub. L. 98–369
- section 810 of Pub. L. 96–39
- section 7 of Pub. L. 95–176
- Pub. L. 91–659
- section 6 of Pub. L. 91–659
- section 805(g)(1) of Pub. L. 89–44
- section 808(e) of Pub. L. 96–39
Citation graph
cites case law
§ 5215
Return of tax determined distilled spirits to bonded premises
Fed. Reg.×12
C.F.R.×6
Stat.×4
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1364
Pub. L.Pub. L. 89–44, title VIII, § 805(c)
Stat.79 Stat. 161
Pub. L.Pub. L. 91–659, § 2(c)
Cites 37 · showing 11Cited by 22 across 3 sources