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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5231

Entry for deposit

Official textgovinfo.govlast amended

All distilled spirits entered for deposit on the bonded premises of a distilled spirits plant under section 5211 shall, under such regulations as the Secretary shall prescribe, be deposited in the facilities on the bonded premises designated in the entry for deposit.

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Nearby sections (25 sections)
  1. 5205 · [§5205. Repealed. Pub. L. 98–369, div. A, title IV, §454(a),…
  2. 5206 · Containers
  3. 5207 · Records and reports
  4. 5211 · Production and entry of distilled spirits
  5. 5212 · Transfer of distilled spirits between bonded premises
  6. 5213 · Withdrawal of distilled spirits from bonded premises on…
  7. 5214 · Withdrawal of distilled spirits from bonded premises free of tax…
  8. 5215 · Return of tax determined distilled spirits to bonded premises
  9. 5216 · Regulation of operations
  10. 5221 · Commencement, suspension, and resumption of operations
  11. 5222 · Production, receipt, removal, and use of distilling materials
  12. 5223 · Redistillation of spirits, articles, and residues
  13. 5231 · Entry for deposit
  14. 5232 · Imported distilled spirits
  15. 5233 · [§5233. Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July…
  16. 5234 · [§5234. Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July…
  17. 5235 · Bottling of alcohol for industrial purposes
  18. 5236 · Discontinuance of storage facilities and transfer of distilled…
  19. 5241 · Authority to denature
  20. 5242 · Denaturing materials
  21. 5243 · Sale of abandoned spirits for denaturation without collection of…
  22. 5244 · Cross references
  23. 5251 · [§§5251, 5252. Repealed. Pub. L. 96–39, title VIII, §807(a)(38),…
  24. 5271 · Permits
  25. 5272 · Bonds
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