§ 5232. Imported distilled spirits
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/usc/title-26/section-5232A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Transfer to distilled spirits plant without payment of tax Distilled spirits imported or brought into the United States in bulk containers may, under such regulations as the Secretary shall prescribe, be withdrawn from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of a distilled spirits plant without payment of the internal revenue tax imposed on such distilled spirits. The person operating the bonded premises of the distilled spirits plant to which such spirits are transferred shall become liable for the tax on distilled spirits withdrawn from customs custody under this section upon release of the spirits from customs custody, and the importer, or the person bringing such distilled spirits into the United States, shall thereupon be relieved of his liability for such tax.
(b)Withdrawals, etc. Distilled spirits transferred pursuant to subsection (a)—
(1)may be redistilled or denatured only if of 185 degrees or more of proof, and
(2)may be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 90–630, § 3(a), Oct. 22, 1968, 82 Stat. 1328; Pub. L. 91–659, § 7, Jan. 8, 1971, 84 Stat. 1967; Pub. L. 94–455, title XIX, § 1905(a)(15), Oct. 4, 1976, 90 Stat. 1820; Pub. L. 96–39, title VIII, § 807(a)(33), July 26, 1979, 93 Stat. 286.)
Connections58 cite this · traces to 4
Cited by 58 sections · top 35
U.S. Code
statutes-at-large
CFR
- § 19.742Authorized transfers from customs custody.
- § 141.102When deposit of estimated duties, estimated taxes, or both not required.
- § 26.205Certificate.
- § 19.403Application to receive spirits in bond.
- § 27.171General provisions.
- § 19.142Alternate use of premises and equipment for customs purposes.
- § 19.409General.
- § 19.411Recording gauge.
- § 26.196General.
- § 19.342Receipt of spirits, wines, and alcoholic flavoring materials for processing.
- § 26.50Formulas for liquors.
- § 19.257Imported spirits.
- § 26.165Certificate of effective tax rate computation.
- § 26.300General provisions.
- § 19.223Persons liable for tax.
register
- Rules and RegulationsFinal rule; Treasury decision
- Proposed RulesNotice of proposed rulemaking; solicitation of comments
- Rules and RegulationsTemporary rule; Treasury decision
- NoticesNotice of information collection; request for comment
- NoticesFinal rule; Treasury decision
- NoticesNotice of petition for exemption received
- Rules and RegulationsNotice
- NoticesFinal rule; Treasury decision
- NoticesNotice of proposed rulemaking
- NoticesNotice of availability and request for comments
- NoticesNotice and request for comments
- Rules and RegulationsTemporary rule; Treasury decision; cross reference to notice of proposed rulemaking
- NoticesNotice and request for comments
- NoticesNotice
- Rules and RegulationsNotice and request for comments
27 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1366
- Pub. L. 90–630, § 3(a)
- 82 Stat. 1328
- Pub. L. 91–659, § 7
- 84 Stat. 1967
- Pub. L. 94–455, title XIX, § 1905(a)(15)
- 90 Stat. 1820
- Pub. L. 96–39, title VIII, § 807(a)(33)
- 93 Stat. 286
- Aug. 16, 1954, ch. 736
- 68A Stat. 643
- Pub. L. 85–859, title II, § 206(b)
- 72 Stat. 1431
- Pub. L. 85–859
- act Aug. 16, 1954, ch. 736
- 68A Stat. 658
- Pub. L. 96–39
- Pub. L. 94–455
- Pub. L. 91–659, § 7(a)
- Pub. L. 91–659, § 7(b)
- Pub. L. 90–630
- section 810 of Pub. L. 96–39
- section 1905(d) of Pub. L. 94–455
- Pub. L. 91–659
- section 6 of Pub. L. 91–659
- section 4 of Pub. L. 90–630
Citation graph
cites case law
§ 5232
Imported distilled spirits
Fed. Reg.×36
C.F.R.×16
Stat.×4
U.S.C.×2
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1366
Pub. L.Pub. L. 90–630, § 3(a)
Stat.82 Stat. 1328
Pub. L.Pub. L. 91–659, § 7
Cites 31 · showing 9Cited by 58 across 4 sources