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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter E— General Provisions Relating to Distilled Spirits · § 5313

§ 5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United States

163 words·~1 min read·/usc/title-26/section-5313

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Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as may be prescribed by the Secretary.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections8 cite this · traces to 1
9 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1375
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 659
  • Pub. L. 85–859
  • 68A Stat. 658
  • Pub. L. 94–455
Citation graph
cites case law
§ 5313
Withdrawal of distilled spirits from customs custody free of tax for use of the United States
Fed. Reg.×5
C.F.R.×3
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1375
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 10 · showing 6Cited by 8 across 2 sources
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