26 U.S.C. § 5004
§ 5004. Lien for tax
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1958 by the Technical Amendments Act of 1958. Last changed April 2, 1980 by the Public Law 96-223.
Every change, newest first (6)
- April 2, 1980Public Law 96-223
- July 26, 1979Public Law 96-39
- November 14, 1977Public Law 95-176
- October 4, 1976Tax Reform Act of 1976
- June 21, 1965Public Law 89-44
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
The tax imposed by section 5001(a)(1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid.
The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal revenue law for the production of distilled spirits when such distilled spirits are—
withdrawn from bonded premises on determination of tax; or
withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or
exported, deposited in a foreign-trade zone, used in the production of wine, laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, deposited in a customs bonded warehouse, or used in certain research, development, or testing, as provided by law.
For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).