Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5313
Withdrawal of distilled spirits from customs custody free of tax for use of the United States
Official textgovinfo.govlast amended
Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as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)
- 5244 · Cross references
- 5251 · [§§5251, 5252. Repealed. Pub. L. 96–39, title VIII, §807(a)(38),…
- 5271 · Permits
- 5272 · Bonds
- 5273 · Sale, use, and recovery of denatured distilled spirits
- 5274 · Applicability of other laws
- 5275 · Records and reports
- 5276 · [§5276. Repealed. Pub. L. 109–59, title XI, §11125(a)(3), Aug.…
- 5291 · General
- 5301 · General
- 5311 · Detention of containers
- 5312 · Production and use of distilled spirits for experimental research
- 5313 · Withdrawal of distilled spirits from customs custody free of tax…
- 5314 · Special applicability of certain provisions
- 5315 · [§5315. Repealed. Pub. L. 94–455, title XIX, §1905(a)(19), Oct.…
- 5351 · Bonded wine cellar
- 5352 · Taxpaid wine bottling house
- 5353 · Bonded wine warehouse
- 5354 · Bond
- 5355 · General provisions relating to bonds
- 5356 · Application
- 5357 · Premises
- 5361 · Bonded wine cellar operations
- 5362 · Removals of wine from bonded wine cellars
- 5363 · Taxpaid wine bottling house operations