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26 U.S.C. § 5213

Withdrawal of distilled spirits from bonded premises on determination of tax

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
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Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe.

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Nearby sections (25 sections)
  1. 5180 · Signs
  2. 5181 · Distilled spirits for fuel use
  3. 5182 · Cross references
  4. 5201 · Regulation of operations
  5. 5202 · Supervision of operations
  6. 5203 · Entry and examination of premises
  7. 5204 · Gauging
  8. 5205 · Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18,…
  9. 5206 · Containers
  10. 5207 · Records and reports
  11. 5211 · Production and entry of distilled spirits
  12. 5212 · Transfer of distilled spirits between bonded premises
  13. 5213 · Withdrawal of distilled spirits from bonded premises on…
  14. 5214 · Withdrawal of distilled spirits from bonded premises free of tax…
  15. 5215 · Return of tax determined distilled spirits to bonded premises
  16. 5216 · Regulation of operations
  17. 5221 · Commencement, suspension, and resumption of operations
  18. 5222 · Production, receipt, removal, and use of distilling materials
  19. 5223 · Redistillation of spirits, articles, and residues
  20. 5231 · Entry for deposit
  21. 5232 · Imported distilled spirits
  22. 5233 · Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26,…
  23. 5234 · Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26,…
  24. 5235 · Bottling of alcohol for industrial purposes
  25. 5236 · Discontinuance of storage facilities and transfer of distilled…
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