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26 U.S.C. § 5175 — Export bonds
Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements** No distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse, without payment of tax unless the exporter has furnished bond to cover such withdrawal under such regulations and conditions, and in such form and penal sum, as the Secretary may prescribe.
**(b) Exception where proprietor withdraws spirits for exportation** In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of section 5173(a) covering such premises shall cover such exportation, and subsection (a) shall not apply.
**(c) Cancellation or credit of export bonds** The bonds given under subsection (a) shall be cancelled or credited and the bonds liable under subsection (b) credited if there is such proof of exportation as the Secretary may by regulations require.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5175-export-bonds--327fc1c94b.md
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Source location: Title 26, Chapter 51, § 5175; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Requirements** No distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse, without payment of tax unless the exporter has furnished bond to cover such withdrawal under such regulations and conditions, and in such form and penal sum, as the Secretary may prescribe.
**(b) Exception where proprietor withdraws spirits for exportation** In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of section 5173(a) covering such premises shall cover such exportation, and subsection (a) shall not apply.
**(c) Cancellation or credit of export bonds** The bonds given under subsection (a) shall be cancelled or credited and the bonds liable under subsection (b) credited if there is such proof of exportation as the Secretary may by regulations require.
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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) General** New bonds shall be required under sections 5173 and 5175 in case of insolvency or removal of any surety, and may, at the discretion of the Secretary, be required in any other contingency affecting the validity or impairing the efficiency of such bond.
**(b) Bonds** If the proprietor of a distilled spirits plant fails or refuses to furnish a bond required under paragraph (1) of section 5173(a) or to renew the same, and neglects to immediately withdraw the spirits and pay the tax thereon, the Secretary shall proceed to collect the tax.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5176
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Federal law — U.S. Code and appendices · legal_authorities
Page 3186
TITLE 26—INTERNAL REVENUE CODE
[§ 5174
after Jan. 8, 1971, see section 6 of Pub. L. 91–659, set out
as an Effective Date note under section 5066 of this
title.
TRANSITIONAL RULES RELATING TO ALL-IN-BOND
METHOD
Pub. L. 96–39, title VIII, § 809(c), July 26, 1979, 93 Stat.
292, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100
Stat. 2095, provided that: ‘‘For purposes of section 5173
of the Internal Revenue Code of 1986 [formerly I.R.C.
1954] (relating to bonds), each person who intends to
continue operation at a premises after December 31,
1979, shall be treated as intending to establish a dis-
tilled spirits plant on such premises on January 1,
1980.’’
[§ 5174. Repealed. Pub. L. 96–39, title VIII,
§ 807(a)(14), July 26, 1979, 93 Stat. 282]
Section, added Pub. L. 85–859, title II, § 201, Sept. 2,
1958, 72 Stat. 1352; amended Pub. L. 94–455, title XIX,
§§ 1905(a)(14), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820,
1834, related to withdrawal bonds.
A prior section 5174, act Aug. 16, 1954, ch. 736, 68A
Stat. 630, related to ‘‘registry of stills’’, prior to the
general revision of this chapter by Pub. L. 85–859. See
sections 5179 and 5505(d) of this title.
Provisions similar to those comprising subsec. (a)(1)
of section 5174, added by Pub. L. 85–859, title I, § 201,
Sept. 2, 1958, 725 Stat. 1352, relating to the withdrawal
from bonded premises of distilled spirits on the fur-
nishing of a bond by the proprietor of the bonded prem-
ises to secure payment of the tax on such spirits, were
contained in prior sections 5176(b) and 5232(b), act Aug.
16, 1954, ch. 736, 68A Stat. 629, 643, prior to the general
revision of this chapter by Pub. L. 85–859.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal effective Jan. 1,
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5175
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