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26 U.S.C. § 5004 — Lien for tax
Federal law — U.S. Code and appendices · legal_authorities
**(a) Distilled spirits subject to lien**
(1) **General** — 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.
(2) **Exceptions** — 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—
(A) withdrawn from bonded premises on determination of tax; or
(B) withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or
(C) 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.
**(b) Cross reference** For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).
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Stable record: federal_law:legal_authorities:record_usc_6e69c50286a39b125d7f01c5
Source file: Laws/federal/codes/united-states-code/title-26/section-5004-lien-for-tax--763a3220b3.md
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Source location: Title 26, Chapter 51, § 5004; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Distilled spirits subject to lien**
(1) **General** — 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.
(2) **Exceptions** — 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—
(A) withdrawn from bonded premises on determination of tax; or
(B) withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or
(C) 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.
**(b) Cross reference** For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Purposes for which plant may be established** — On such application and bond and in such manner as the Secretary may prescribe by regulation, a person may establish a distilled spirits plant solely for the purpose of—
(A) producing, processing, and storing, and
(B) using or distributing,
distilled spirits to be used exclusively for fuel use.
(2) **Regulations** — In prescribing regulations under paragraph (1) and in carrying out the provisions of this section, the Secretary shall, to the greatest extent possible, take steps to—
(A) expedite all applications;
(B) establish a minimum bond; and
(C) generally encourage and promote (through regulation or otherwise) the production of alcohol for fuel purposes.
**(b) Authority to exempt** The Secretary may by regulation provide for the waiver of any provision of this chapter (other than this section or any provision requiring the payment of tax) for any distilled spirits plant described in subsection (a) if the Secretary finds it necessary to carry out the provisions of this section.
**(c) Special rules for small plant production**
(1) **Applications**
(A) *In general* — An application for an operating permit for an eligible distilled spirits plant shall be in such a form and manner, and contain such information, as the Secretary may by regulations prescribe; except that the Secretary shall, to the greatest extent possible, take steps to simplify the application so as to expedite the issuance of such permits.
(B) *Receipt of application* — Within 15 days of receipt of an application under subparagraph (A), the Secretary shall send a written notice of receipt to the applicant, together with a statement as to whether the application meets the requirements of subparagraph (A).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5181
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Federal law — U.S. Code and appendices · legal_authorities
(1) For provisions authorizing the withdrawal of distilled spirits free of tax for use by Federal or State agencies, see sections 5214(a)(2) and 5313.
(2) For provisions authorizing the withdrawal of distilled spirits free of tax by nonprofit educational organizations, scientific universities or colleges of learning, laboratories, hospitals, blood banks, sanitariums, and charitable clinics, see section 5214(a)(3).
(3) For provisions authorizing the withdrawal of certain imported distilled spirits from customs custody without payment of tax, see section 5232.
(4) For provisions authorizing the withdrawal of denatured distilled spirits free of tax, see section 5214(a)(1).
(5) For provisions exempting from tax distilled spirits for use in production of vinegar by the vaporizing process, see section 5505(j).
(6) For provisions relating to the withdrawal of wine spirits without payment of tax for use in the production of wine, see section 5373.
(7) For provisions exempting from tax volatile fruit-flavor concentrates, see section 5511.
(8) For provisions authorizing the withdrawal of distilled spirits from bonded premises without payment of tax for export, see section 5214(a)(4).
(9) For provisions authorizing withdrawal of distilled spirits without payment of tax to customs bonded warehouses for export, see section 5214(a)(9).
(10) For provisions relating to withdrawal of distilled spirits without payment of tax as supplies for certain vessels and aircraft, see [19 U.S.C. 1309](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1309&num=0&edition=prelim).
(11) For provisions authorizing regulations for withdrawal of distilled spirits for use of United States free of tax, see section 7510.
(12) For provisions relating to withdrawal of disti
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5003
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Federal law — U.S. Code and appendices · legal_authorities
**(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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5001
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Spirits on bonded premises** The proprietor of a distilled spirits plant authorized to produce distilled spirits may, under such regulations as the Secretary shall prescribe, redistill any distilled spirits which have not been withdrawn from bonded premises.
**(b) Distilled spirits returned for redistillation** Distilled spirits which have been lawfully removed from bonded premises free of tax or without payment of tax may, under such regulations as the Secretary may prescribe, be returned for redistillation to the bonded premises of a distilled spirits plant authorized to produce distilled spirits.
**(c) Redistillation of articles and residues** Articles, containing denatured distilled spirits, which were manufactured under the provisions of subchapter D or on the bonded premises of a distilled spirits plant, and the spirits residues of manufacturing processes related thereto, may be received, and the distilled spirits therein recovered by redistillation, on the bonded premises of a distilled spirits plant authorized to produce distilled spirits, under such regulations as the Secretary may prescribe.
**(d) Denatured distilled spirits, articles, and residues** Distilled spirits recovered by the redistillation of denatured distilled spirits, or by the redistillation of the articles or residues described in subsection (c), may not be withdrawn from bonded premises except for industrial use or after denaturation thereof in the manner prescribed by law.
**(e) Products of redistillation** All distilled spirits redistilled on bonded premises subsequent to production gauge shall be treated the same as if such spirits had been originally produced by the redistiller and all provisions of this chapter applicable to the original production of distilled spirits shall be a
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5223
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Federal law — U.S. Code and appendices · legal_authorities
Page 3143
TITLE 26—INTERNAL REVENUE CODE
§ 5004
(14) For provisions authorizing the withdrawal of
distilled spirits without payment of tax for use in
certain research, development, or testing, see sec-
tion 5214(a)(10).
(15) For provisions authorizing the withdrawal of
distilled spirits without payment of tax for transfer
to manufacturing bonded warehouses for manufac-
turing for export, see section 5214(a)(6).
(16) For provisions authorizing the withdrawal of
articles from the bonded premises of a distilled spir-
its plant free of tax when contained in an article,
see section 5214(a)(11).
(17) For provisions relating to allowance for cer-
tain losses in bond, see section 5008(a).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1316; amended Pub. L. 95–176, §§ 3(c), 4(f),
Nov. 14, 1977, 91 Stat. 1365, 1366; Pub. L. 96–39,
title VIII, § 807(a)(1), July 26, 1979, 93 Stat. 280.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5003, act Aug. 16, 1954, ch. 736, 68A
Stat. 597, consisted of provisions similar to those com-
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
AMENDMENTS
1979—Par. (9). Pub. L. 96–39, § 807(a)(1)(A), struck out
‘‘section 5522(a) and’’ before ‘‘section 5214(a)(9)’’.
Pars. (15) to (17). Pub. L. 96–39, § 807(a)(1)(B), added
pars. (15) and (16) and redesignated former par. (15) as
(17).
1977—Par. (9). Pub. L. 95–176, § 3(c), struck out ‘‘manu-
facturing’’ after ‘‘customs’’ and inserted reference to
section 5214(a)(9).
Par. (14). Pub. L. 95–176, § 4(f), substituted ‘‘with-
drawal of distilled spirits without payment of tax for
use in certain research, development, or testing, see
section 5214(a)(10)’’ for ‘‘removal of samples free of tax
for making tests or laboratory anal
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5004
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