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26 U.S.C. § 5173 — Bonds
Federal law — U.S. Code and appendices · legal_authorities
**(a) Operations at, and withdrawals from, distilled spirits plant must be covered by bond**
(1) **Operations** — Except as provided under section 5551(d), no person intending to establish a distilled spirits plant may commence operations at such plant unless such person has furnished bond covering operations at such plant.
(2) **Withdrawals** — Except as provided under section 5551(d), no distilled spirits (other than distilled spirits withdrawn under section 5214 or 7510) may be withdrawn from bonded premises except on payment of tax unless the proprietor of the bonded premises has furnished bond covering such withdrawal.
**(b) Operations bonds** The bond required by paragraph (1) of subsection (a) shall meet the requirements of paragraph (1), (2), or (3) of this subsection:
(1) **One plant bond** — The bond covers operations at a single distilled spirits plant.
(2) **Adjacent wine cellar bond** — The bond covers operations at a distilled spirits plant and at an adjacent bonded wine cellar.
(3) **Area bond** — The bond covers operations at 2 or more distilled spirits plants (and adjacent bonded wine cellars) which—
(A) are located in the same geographical area (as designated in regulations prescribed by the Secretary), and
(B) are operated by the same person (or, in the case of a corporation, by such corporation and its controlled subsidiaries).
**(c) Withdrawal bonds** The bond required by paragraph (2) of subsection (a) shall cover withdrawals from 1 or more bonded premises the operations at which could be covered by the same operations bond under subsection (b).
**(d) Unit bonds** Under regulations prescribed by the Secretary, the requirements of paragraphs (1) and (2) of subsection (a) shall be treated as met by a unit bond which covers both operatio
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Source file: Laws/federal/codes/united-states-code/title-26/section-5173-bonds--48c67a7270.md
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Source location: Title 26, Chapter 51, § 5173; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Operations at, and withdrawals from, distilled spirits plant must be covered by bond**
(1) **Operations** — Except as provided under section 5551(d), no person intending to establish a distilled spirits plant may commence operations at such plant unless such person has furnished bond covering operations at such plant.
(2) **Withdrawals** — Except as provided under section 5551(d), no distilled spirits (other than distilled spirits withdrawn under section 5214 or 7510) may be withdrawn from bonded premises except on payment of tax unless the proprietor of the bonded premises has furnished bond covering such withdrawal.
**(b) Operations bonds** The bond required by paragraph (1) of subsection (a) shall meet the requirements of paragraph (1), (2), or (3) of this subsection:
(1) **One plant bond** — The bond covers operations at a single distilled spirits plant.
(2) **Adjacent wine cellar bond** — The bond covers operations at a distilled spirits plant and at an adjacent bonded wine cellar.
(3) **Area bond** — The bond covers operations at 2 or more distilled spirits plants (and adjacent bonded wine cellars) which—
(A) are located in the same geographical area (as designated in regulations prescribed by the Secretary), and
(B) are operated by the same person (or, in the case of a corporation, by such corporation and its controlled subsidiaries).
**(c) Withdrawal bonds** The bond required by paragraph (2) of subsection (a) shall cover withdrawals from 1 or more bonded premises the operations at which could be covered by the same operations bond under subsection (b).
**(d) Unit bonds** Under regulations prescribed by the Secretary, the requirements of paragraphs (1) and (2) of subsection (a) shall be treated as met by a unit bond which covers both operations at, and withdrawals from, 1 or more bonded premises which could be covered by the same operations bond under subsection (b).
**(e) Terms and conditions**
(1) **In general** — Any bond furnished under this section shall be conditioned that the person furnishing the bond—
(A) will faithfully comply with all provisions of law and regulations relating to the activities covered by such bond, and
(B) will pay—
(i) all taxes imposed by this chapter, and
(ii) all penalties incurred by, or fines imposed on, such person for violation of any such provision.
(2) **Other terms and conditions** — Any bond furnished under this section shall contain such other terms and conditions as may be required by regulations prescribed by the Secretary.
**(f) Amount**
(1) **In general** — The penal sum of any bond shall be the amount determined under regulations prescribed by the Secretary.
(2) **Maximum and minimum amount** — The Secretary shall by regulations prescribe a minimum amount and a maximum amount for each type of bond which may be furnished under this section.
**(g) Total amount available** The total amount of any bond furnished under this section shall be available for the satisfaction of any liability incurred under the terms and conditions of such bond.
**(h) Special rules** For purposes of this section—
(1) **Withdrawal bonds** — In the case of any bond furnished under this section which covers withdrawals but not operations—
(A) such bond shall be in addition to the operations bond, and
(B) if distilled spirits are withdrawn under such bond, the operations bond shall no longer cover liability for payment of the tax on the spirits withdrawn.
(2) **Adjacent wine cellars**
(A) *Requirements* — No wine cellar shall be treated as being adjacent to a distilled spirits plant unless—
(i) such distilled spirits plant is qualified under this subchapter for the production of distilled spirits, and
(ii) such wine cellar and the distilled spirits plant are operated by the same person (or, in the case of a corporation, by such corporation and its controlled subsidiaries).
(B) *Bond in lieu of wine cellar bond* — In the case of any adjacent wine cellar, a bond furnished under this section which covers operations at such wine cellar shall be in lieu of any bond which would otherwise be required under section 5354 with respect to such wine cellar (other than supplemental bonds required under the second sentence of section 5354).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Entry into customs bonded warehouses**
(1) **Bottled distilled spirits withdrawn from bonded premises** — Under such regulations as the Secretary may prescribe, bottled distilled spirits may be withdrawn from bonded premises as provided in section 5214(a)(4) for transfer to customs bonded warehouses in which imported distilled spirits are permitted to be stored in bond for entry therein pending withdrawal therefrom as provided in subsection (b). For the purposes of this chapter, the withdrawal of distilled spirits from bonded premises under the provisions of this paragraph shall be treated as a withdrawal for exportation and all provisions of law applicable to distilled spirits withdrawn for exportation under the provisions of section 5214(a)(4) shall apply with respect to spirits withdrawn under this paragraph.
(2) **Bottled distilled spirits eligible for export with benefit of drawback** — Under such regulations as the Secretary may prescribe, distilled spirits marked especially for export under the provisions of section 5062(b) may be shipped to a customs bonded warehouse in which imported distilled spirits are permitted to be stored, and entered in such warehouses pending withdrawal therefrom as provided in subsection (b), and the provisions of this chapter shall apply in respect of such distilled spirits as if such spirits were for exportation.
(3) **Time deemed exported** — For the purposes of this chapter, distilled spirits entered into a customs bonded warehouse as provided in this subsection shall be deemed exported at the time so entered.
**(b) Withdrawal from customs bonded warehouses** Notwithstanding any other provisions of law, distilled spirits entered into customs bonded warehouses under the provisions of subsection (a) may, under such regulati
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5066
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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
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Collection by return** The taxes on distilled spirits, wines, and beer shall be collected on the basis of a return. The Secretary shall, by regulation, prescribe the period or event for which such return shall be filed, the time for filing such return, the information to be shown in such return, and the time for payment of such tax.
**(b) Exceptions** Notwithstanding the provisions of subsection (a), any taxes imposed on, or amounts to be paid or collected in respect of, distilled spirits, wines, and beer under—
(1) section 5001(a)(4), (5), or (6),
(2) section 5006(c) or (d),
(3) section 5041(f),
(4) section 5043(a)(3),
(5) section 5054(a)(3) or (4), or
(6) section 5505(a),
shall be immediately due and payable at the time provided by such provisions (or if no specific time for payment is provided, at the time the event referred to in such provision occurs). Such taxes and amounts shall be assessed and collected by the Secretary on the basis of the information available to him in the same manner as taxes payable by return but with respect to which no return has been filed.
**(c) Import duties** The internal revenue taxes imposed by this part shall be in addition to any import duties unless such duties are specifically designated as being in lieu of internal revenue tax.
**(d) Time for collecting tax on distilled spirits, wines, and beer**
(1) **In general** — Except as otherwise provided in this subsection, in the case of distilled spirits, wines, and beer to which this part applies (other than subsection (b) of this section) which are withdrawn under bond for deferred payment of tax, the last day for payment of such tax shall be the 14th day after the last day of the semimonthly period during which the withdrawal occurs.
(2) **Imported articles** — In t
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Federal law — U.S. Code and appendices · legal_authorities
Page 3184
TITLE 26—INTERNAL REVENUE CODE
§ 5172
Pub. L. 94–455, set out as a note under section 5005 of
this title.
EFFECTIVE DATE
Section effective July 1, 1959, see section 210(a)(1) of
Pub. L. 85–859, set out as a note under section 5001 of
this title.
TRANSITIONAL RULES RELATING TO ALL-IN-BOND
METHOD
Pub. L. 96–39, title VIII, § 809(a), (b), July 26, 1979, 93
Stat. 292, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986,
100 Stat. 2095, provided that:
‘‘(a) NEW APPLICATION REQUIRED.—
‘‘(1) IN GENERAL.—For purposes of section 5171 of
the Internal Revenue Code of 1986 [formerly I.R.C.
1954] (relating to establishment of distilled spirits
plants), each person who intends to continue any dis-
tilled spirits operation at a premises after December
31, 1979, shall be treated as intending to establish a
distilled spirits plant on such premises on January 1,
1980.
‘‘(2) CURRENT REGISTRATION TO REMAIN IN EFFECT.—
Notwithstanding paragraph (1), the registration of
any person under section 5171 of the Internal Revenue
Code of 1986 which is in effect on December 31, 1979,
shall remain in effect until final action on the appli-
cation required by paragraph (1).
‘‘(b) CONTINUING OPERATIONS AT EXISTING PREMISES.—
With respect to any operation which was permitted to
be conducted on May 1, 1979, at premises which were
registered on such date under section 5171 of the Inter-
nal Revenue Code of 1986, the determination of whether
such premises qualify for registration under such sec-
tion as a distilled spirits plant shall be made without
regard to whether or not—
‘‘(1) the person engaged in operations at such prem-
ises is registered under such section with respect to
such premises as a distiller or warehouseman, and
‘‘(2) such premises meet the minimum capac
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5173
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