Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5215
Return of tax determined distilled spirits to bonded premises
# (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spirits for relabeling and reclosing Under such regulations as the Secretary shall prescribe, bottled distilled spirits withdrawn from bonded premises may be returned to bonded premises for relabeling or reclosing, and the tax under section 5001 shall not again be collected on such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).
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Nearby sections (25 sections)
- 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 Repealed.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 Repealed.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 Repealed.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…
- 5241 · Authority to denature
- 5242 · Denaturing materials