Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5213
Withdrawal of distilled spirits from bonded premises on determination of tax
Official textgovinfo.govlast amended
Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the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)
- 5180 · Signs
- 5181 · Distilled spirits for fuel use
- 5182 · Cross references
- 5201 · Regulation of operations
- 5202 · Supervision of operations
- 5203 · Entry and examination of premises
- 5204 · Gauging
- 5205 · [§5205. Repealed. Pub. L. 98–369, div. A, title IV, §454(a),…
- 5206 · Containers
- 5207 · Records and reports
- 5211 · Production and entry of distilled spirits
- 5212 · Transfer of distilled spirits between bonded premises
- 5213 · Withdrawal of distilled spirits from bonded premises on…
- 5214 · Withdrawal of distilled spirits from bonded premises free of tax…
- 5215 · Return of tax determined distilled spirits to bonded premises
- 5216 · Regulation of operations
- 5221 · Commencement, suspension, and resumption of operations
- 5222 · Production, receipt, removal, and use of distilling materials
- 5223 · Redistillation of spirits, articles, and residues
- 5231 · Entry for deposit
- 5232 · Imported distilled spirits
- 5233 · [§5233. Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July…
- 5234 · [§5234. Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July…
- 5235 · Bottling of alcohol for industrial purposes
- 5236 · Discontinuance of storage facilities and transfer of distilled…