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26 U.S.C. § 5066 — Distilled spirits for use of foreign embassies, legations, etc.
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(1) **Bottled distilled spirits withdrawn from bonded premises** — Under such regulations as the Secretary may prescribe, bottled distilled spirits may be withdrawn from bonded premises as provided in section 5214(a)(4) for transfer to customs bonded warehouses in which imported distilled spirits are permitted to be stored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paragraph shall be treated as a withdrawal for exportation and all provisions of law applicable to distilled spirits withdrawn for exportation under the provisions of section 5214(a)(4) shall apply with respect to spirits withdrawn under this paragraph.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
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Source location: Title 26, Chapter 51, § 5066; chapter-051-distilled-spirits-wines-and-beer.md
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**(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(1) **Bottled distilled spirits withdrawn from bonded premises** — Under such regulations as the Secretary may prescribe, bottled distilled spirits may be withdrawn from bonded premises as provided in section 5214(a)(4) for transfer to customs bonded warehouses in which imported distilled spirits are permitted to be stored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 regulations as the Secretary may prescribe, be withdrawn from such warehouses for consumption in the United States by and for the official or family use of such foreign governments, organizations, and individuals who are entitled to withdraw imported distilled spirits from such warehouses free of tax. Distilled spirits transferred to customs bonded warehouses under the provisions of this section shall be entered, stored, and accounted for in such warehouses under such regulations and bonds as the Secretary may prescribe, and may be withdrawn therefrom by such governments, organizations, and individuals free of tax under the same conditions and procedures as imported distilled spirits.
**(c) Withdrawal for domestic use** Distilled spirits entered into customs bonded warehouses as authorized by this section may be withdrawn therefrom for domestic use, in which event they shall be treated as American goods exported and returned.
**(d) Sale or unauthorized use prohibited** No distilled spirits withdrawn from customs bonded warehouses or otherwise brought into the United States free of tax for the official or family use of such foreign governments, organizations, or individuals as are authorized to obtain distilled spirits free of tax shall be sold, or shall be disposed of or possessed for any use other than an authorized use. The provisions of section 5001(a)(4) are hereby extended and made applicable to any person selling, disposing of, or possessing any distilled spirits in violation of the preceding sentence, and to the distilled spirits involved in any such violation.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Notice requirements**
(1) **Notice of manufacture of still** — The Secretary may, pursuant to regulations, require any person who manufactures any still, boiler, or other vessel to be used for the purpose of distilling, to give written notice, before the still, boiler, or other vessel is removed from the place of manufacture, setting forth by whom it is to be used, its capacity, and the time of removal from the place of manufacture.
(2) **Notice of set up of still** — The Secretary may, pursuant to regulations, require that no still, boiler, or other vessel be set up without the manufacturer of the still, boiler, or other vessel first giving written notice to the Secretary of that purpose.
**(b) Penalties, etc.**
(1) For penalty and forfeiture for failure to give notice of manufacture, or for setting up a still without first giving notice, when required by the Secretary, see sections 5615(2) and 5687.
(2) For penalty and forfeiture for failure to register still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5101
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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) Distilled spirits lost or destroyed in bond**
(1) **Extent of loss allowance** — No tax shall be collected in respect of distilled spirits lost or destroyed while in bond, except that such tax shall be collected—
(A) *Theft* — In the case of loss by theft, unless the Secretary finds that the theft occurred without connivance, collusion, fraud, or negligence on the part of the proprietor of the distilled spirits plant, owner, consignor, consignee, bailee, or carrier, or the employees or agents of any of them;
(B) *Voluntary destruction* — In the case of voluntary destruction, unless such destruction is carried out as provided in subsection (b); and
(C) *Unexplained shortage* — In the case of an unexplained shortage of bottled distilled spirits.
(2) **Proof of loss** — In any case in which distilled spirits are lost or destroyed, whether by theft or otherwise, the Secretary may require the proprietor of the distilled spirits plant or other person liable for the tax to file a claim for relief from the tax and submit proof as to the cause of such loss. In every case where it appears that the loss was by theft, the burden shall be upon the proprietor of the distilled spirits plant or other person responsible for the distilled spirits tax to establish to the satisfaction of the Secretary that such loss did not occur as the result of connivance, collusion, fraud, or negligence on the part of the proprietor of the distilled spirits plant, owner, consignor, consignee, bailee, or carrier, or the employees or agents of any of them.
(3) **Refund of tax** — In any case where the tax would not be collectible by virtue of paragraph (1), but such tax has been paid, the Secretary shall refund such tax.
(4) **Limitations** — Except as provided in paragraph (5), no tax
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5008
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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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5173
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Location, construction, and arrangement**
(1) **General**
(A) The premises of a distilled spirits plant shall be as described in the application required by section 5171(c). The Secretary shall prescribe such regulations relating to the location, construction, arrangement, and protection of distilled spirits plants as he deems necessary to facilitate inspection and afford adequate security to the revenue.
(B) No distilled spirits plant for the production of distilled spirits shall be located in any dwelling house, in any shed, yard, or inclosure connected with any dwelling house, or on board any vessel or boat, or on premises where beer or wine is made or produced, or liquors of any description are retailed, or on premises where any other business is carried on (except when authorized under subsection (b)).
(C) Notwithstanding any other provision of this chapter relating to distilled spirits plants the Secretary may approve the location, construction, arrangement, and method of operation of any establishment which was qualified to operate on the date preceding the effective date of this section if he deems that such location, construction, arrangement, and method of operation will afford adequate security to the revenue.
(2) **Production operations**
(A) Any person establishing a distilled spirits plant may, as described in his application for registration, produce distilled spirits from any source or substance.
(B) The distilling system shall be continuous and shall be so designed and constructed and so connected as to prevent the unauthorized removal of distilled spirits before their production gauge.
(C) The Secretary is authorized to order and require—
(i) such identification of, changes of, and additions to, distilling apparatus, conn
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5178
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Under such regulations as the Secretary may prescribe, distilled spirits on which tax has been determined or paid may be returned to the bonded premises of a distilled spirits plant but only for destruction, denaturation, redistillation, reconditioning, or rebottling.
**(b) Applicability of chapter to distilled spirits returned to a distilled spirits plant** All provisions of this chapter applicable to distilled spirits in bond shall be applicable to distilled spirits returned to bonded premises under the provisions of this section on such return.
**(c) Return of bottled distilled spirits for relabeling and reclosing** Under such regulations as the Secretary shall prescribe, bottled distilled spirits withdrawn from bonded premises may be returned to bonded premises for relabeling or reclosing, and the tax under section 5001 shall not again be collected on such spirits.
**(d) Cross reference** For provisions relating to the abatement, credit, or refund of tax on distilled spirits returned to a distilled spirits plant under this section, see section 5008(c).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5215
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Transfer to distilled spirits plant without payment of tax** 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.
**(b) Withdrawals, etc.** Distilled spirits transferred pursuant to subsection (a)—
(1) may be redistilled or denatured only if of 185 degrees or more of proof, and
(2) may be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5232
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Federal law — U.S. Code and appendices · legal_authorities
Page 3172
TITLE 26—INTERNAL REVENUE CODE
§ 5065
1974—Subsec. (a). Pub. L. 93–288 substituted ‘‘Disaster
Relief Act of 1974’’ for ‘‘Disaster Relief Act of 1970’’.
1970—Subsec. (a). Pub. L. 91–606 substituted ‘‘Disaster
Relief Act of 1970’’ for ‘‘Act of September 30, 1950 (42
U.S.C. 1855)’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see
section 810 of Pub. L. 96–39, set out as a note under sec-
tion 5001 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Pub. L. 95–423, § 1(c), Oct. 6, 1978, 92 Stat. 936, provided
that: ‘‘The amendments made by this section [amend-
ing this section] shall apply to disasters (or other dam-
age) occurring on or after the first day of the first cal-
endar month which begins more than 90 days after the
date of the enactment of this Act [Oct. 6, 1978].’’
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93–288 effective Apr. 1, 1974,
see section 605 of Pub. L. 93–288, formerly set out as an
Effective Date note under section 5121 of Title 42, The
Public Health and Welfare.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91–606 effective Dec. 31, 1970,
see section 304 of Pub. L. 91–606, set out as a note under
section 165 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.
EXCEPTION TO EFFECTIVE DATE
Pub. L. 85–859, title II, § 210(a)(3), Sept. 2, 1958, 72 Stat.
1435, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100
Stat. 2095, provided that: ‘‘Provisions having the effect
of section 5064 of the Internal Revenue Code of 1986 [for-
merly I.R.C. 1954] (as such section is included in chap-
ter 51 of such Code as amended by sec
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5066
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