26 U.S.C. § 5232
§ 5232. Imported distilled spirits
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 July 26, 1979 by the Public Law 96-39.
Every change, newest first (5)
- July 26, 1979Public Law 96-39
- October 4, 1976Tax Reform Act of 1976
- January 8, 1971Public Law 91-659
- October 22, 1968Public Law 90-630
- September 2, 1958Technical Amendments Act of 1958 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Distilled spirits imported or brought into the United States in bulk containers may, under such regulations as the Secretary shall prescribe, be withdrawn from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of a distilled spirits plant without payment of the internal revenue tax imposed on such distilled spirits. The person operating the bonded premises of the distilled spirits plant to which such spirits are transferred shall become liable for the tax on distilled spirits withdrawn from customs custody under this section upon release of the spirits from customs custody, and the importer, or the person bringing such distilled spirits into the United States, shall thereupon be relieved of his liability for such tax.
Distilled spirits transferred pursuant to subsection (a)—
may be redistilled or denatured only if of 185 degrees or more of proof, and
may be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits.