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26 U.S.C. § 5313

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

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
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Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as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.

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Nearby sections (25 sections)
  1. 5244 · Cross references
  2. 5251 · Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26,…
  3. 5271 · Permits
  4. 5272 · Bonds
  5. 5273 · Sale, use, and recovery of denatured distilled spirits
  6. 5274 · Applicability of other laws
  7. 5275 · Records and reports
  8. 5276 · Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10,…
  9. 5291 · General
  10. 5301 · General
  11. 5311 · Detention of containers
  12. 5312 · Production and use of distilled spirits for experimental research
  13. 5313 · Withdrawal of distilled spirits from customs custody free of tax…
  14. 5314 · Special applicability of certain provisions
  15. 5315 · Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4,…
  16. 5351 · Bonded wine cellar
  17. 5352 · Taxpaid wine bottling house
  18. 5353 · Bonded wine warehouse
  19. 5354 · Bond
  20. 5355 · General provisions relating to bonds
  21. 5356 · Application
  22. 5357 · Premises
  23. 5361 · Bonded wine cellar operations
  24. 5362 · Removals of wine from bonded wine cellars
  25. 5363 · Taxpaid wine bottling house operations
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