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26 U.S.C. § 5233 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5233 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]

### Statutory Notes Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 94–455, title XIX, §§ 1905(a)(16), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834, related to the bottling of distilled spirits in bond. A prior section 5233, act Aug. 16, 1954, ch. 736, 68A Stat. 644, made a cross reference provision to establishment of bottling in bond department, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising subsecs. (a) to (d) and (e)(1) of section 5233 added by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366, were contained in prior section 5243(a) to (c), (g), act Aug. 16, 1954, ch. 736, 68A Stat. 645, as amended by Pub. L. 85–859, title II, § 206(c), Sept. 2, 1958, 72 Stat. 1431. #### Effective Date of Repeal Repeal effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as an Effective Date of 1979 Amendment note under [section 5001 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5001&num=0&edition=prelim).

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Source location: Title 26, Chapter 51, § 5233; chapter-051-distilled-spirits-wines-and-beer.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5001 — Imposition, rate, and attachment of tax

**(a) Rate of tax** (1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. (2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits. (3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits. (4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax. (5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5612 — Forfeiture of taxpaid distilled spirits remaining on bonded premises

**(a) General** No distilled spirits on which tax has been paid or determined shall be stored or allowed to remain on the bonded premises of any distilled spirits plant, under the penalty of forfeiture of all spirits so found. **(b) Exceptions** Subsection (a) shall not apply in the case of— (1) distilled spirits in the process of prompt removal from bonded premises on payment or determination of the tax; or (2) distilled spirits returned to bonded premises in accordance with the provisions of section 5215.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5233 — Untitled legal text

Page 3203 TITLE 26—INTERNAL REVENUE CODE § 5235 Editorial Notes PRIOR PROVISIONS A prior section 5232, acts Aug. 16, 1954, ch. 736, 68A Stat. 643; Sept. 2, 1958, Pub. L. 85–859, title II, § 206(b), 72 Stat. 1431, related to bond requirements of internal revenue bonded warehouses, prior to the general revi- sion of this chapter by Pub. L. 85–859. See sections 5005(c)(1), 5006(a)(2), 5173(a), (c)(1), 5174(a)(1), 5176(a), (b), and 5177(b)(1) of this title. Provisions similar to those comprising this section were contained in prior section 5311, act Aug. 16, 1954, ch. 736, 68A Stat. 658, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1979—Subsec. (b). Pub. L. 96–39 redesignated par. (2) and (3) as (1) and (2). Former par. (1), which prohibited distilled spirits transferred pursuant to subsection (a) from being bottled in bond under section 5233, was struck out. 1976—Subsec. (a). Pub. L. 94–455 inserted ‘‘, or the per- son bringing such distilled spirits into the United States,’’ after ‘‘and the importer’’. 1971—Subsec. (a). Pub. L. 91–659, § 7(a), extended privi- lege of transfer of distilled spirits to the plant without payment of tax to distilled spirits imported, or brought into the United States, and struck out reference to sec- tion 5001. Subsec. (b). Pub. L. 91–659, § 7(b), struck out ‘‘Im- ported’’ before ‘‘distilled spirits’’ and thus applied sub- section to all distilled spirits. 1968—Pub. L. 90–630 permitted withdrawal in bulk containers or by pipeline from customs custody to in- ternal revenue bond without payment of internal rev- enue taxes of all imported distilled spirits in bulk con- tainers, regardless of proof, extended to all such im- ported distilled spirits the withdrawal privileges al- ready availabl

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