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26 U.S.C. § 5214 — Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

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

26 U.S.C. § 5214 — Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

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Source file: Laws/federal/codes/united-states-code/title-26/section-5214-withdrawal-of-distilled-spirits-from-bonded-premises-free-of-tax-or-with--653b864f46.md
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Source location: Title 26, Chapter 51, § 5214; chapter-051-distilled-spirits-wines-and-beer.md

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**(a) Purposes** Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to such regulations as the Secretary shall prescribe, be withdrawn from the bonded premises of any distilled spirits plant in approved containers— (1) free of tax after denaturation of such spirits in the manner prescribed by law for— (A) exportation; (B) use in the manufacture of ether, chloroform, or other definite chemical substance where such distilled spirits are changed into some other chemical substance and do not appear in the finished product; or (C) any other use in the arts and industries (except for uses prohibited by section 5273(b) or (d)) and for fuel, light, and power; or (2) free of tax by, and for the use of, the United States or any governmental agency thereof, any State, any political subdivision of a State, or the District of Columbia, for nonbeverage purposes; or (3) free of tax for nonbeverage purposes and not for resale or use in the manufacture of any product for sale— (A) for the use of any educational organization described in section 170(b)(1)(A)(ii) which is exempt from income tax under section 501(a), or for the use of any scientific university or college of learning; (B) for any laboratory for use exclusively in scientific research; (C) for use at any hospital, blood bank, or sanitarium), (including use in making any analysis or test at such hospital, blood bank, or sanitarium), or at any pathological laboratory exclusively engaged in making analyses, or tests, for hospitals or sanitariums; or (D) for the use of any clinic operated for charity and not for profit (including use in the compounding of bona fide medicines for treatment outside of such clinics of patients thereof); or (4) without payment of tax for exportation, after making such application and entries, filing such bonds as are required by section 5175, and complying with such other requirements as may by regulations be prescribed; or (5) without payment of tax for use in wine production, as authorized by section 5373; or (6) without payment of tax for transfer to manufacturing bonded warehouses for manufacturing in such warehouses for export, as authorized by law; or (7) without payment of tax for use of certain vessels and aircraft, as authorized by law; or (8) without payment of tax for transfer to foreign-trade zones, as authorized by law; or (9) without payment of tax, for transfer (for the purpose of storage pending exportation) to any customs bonded warehouse from which distilled spirits may be exported, and distilled spirits transferred to a customs bonded warehouse under this paragraph shall be entered, stored, and accounted for under such regulations and bonds as the Secretary may prescribe; or (10) without payment of tax by a proprietor of bonded premises for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment, relating to distilled spirits or distilled spirits operations, under such limitations and conditions as to quantities, use, and accountability as the Secretary may by regulations require for the protection of the revenue; or (11) free of tax when contained in an article (within the meaning of section 5002(a)(14)); or (12) free of tax in the case of distilled spirits produced under section 5181; or (13) without payment of tax for use on bonded wine cellar premises in the production of wine or wine products which will be rendered unfit for beverage use and removed pursuant to section 5362(d); or (14) with respect to distilled spirits removed after December 31, 2019, and before January 1, 2021, free of tax for use in or contained in hand sanitizer produced and distributed in a manner consistent with any guidance issued by the Food and Drug Administration that is related to the outbreak of virus SARS–CoV–2 or coronavirus disease 2019 (COVID–19). **(b) Cross references** (1) For provisions relating to denaturation, see sections 5241 and 5242. (2) For provisions requiring permit for users of distilled spirits withdrawn free of tax and for users of specially denatured distilled spirits, see section 5271. (3) For provisions relating to withdrawal of distilled spirits without payment of tax for use of certain vessels and aircraft, as authorized by law, see [19 U.S.C. 1309](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1309&num=0&edition=prelim). (4) For provisions relating to withdrawal of distilled spirits without payment of tax for manufacture in manufacturing bonded warehouse, see [19 U.S.C. 1311](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1311&num=0&edition=prelim). (5) For provisions relating to foreign-trade zones, see [19 U.S.C. 81c](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section81c&num=0&edition=prelim). (6) For provisions authorizing regulations for withdrawal of distilled spirits free of tax for use of the United States, see section 7510. (7) For provisions authorizing removal of distillates to bonded wine cellars for use in the production of distilling material, see section 5373(c). (8) For provisions relating to distilled spirits for use of foreign embassies, legations, etc., see section 5066.

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

26 U.S.C. § 5101 — Notice of manufacture of still; notice of set up of still

**(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).

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19 U.S.C. § 81c — Exemption from customs laws of merchandise brought into foreign trade zone

**(a) Handling of merchandise in zone; shipment of foreign merchandise into customs territory; appraisal; reshipment to zone** Foreign and domestic merchandise of every description, except such as is prohibited by law, may, without being subject to the customs laws of the United States, except as otherwise provided in this chapter, be brought into a zone and may be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, graded, cleaned, mixed with foreign or domestic merchandise, or otherwise manipulated, or be manufactured except as otherwise provided in this chapter, and be exported, destroyed, or sent into customs territory of the United States therefrom, in the original package or otherwise; but when foreign merchandise is so sent from a zone into customs territory of the United States it shall be subject to the laws and regulations of the United States affecting imported merchandise: Provided, That whenever the privilege shall be requested and there has been no manipulation or manufacture effecting a change in tariff classification, the appropriate customs officer shall take under supervision any lot or part of a lot of foreign merchandise in a zone, cause it to be appraised and taxes determined and duties liquidated thereon. Merchandise so taken under supervision may be stored, manipulated, or manufactured under the supervision and regulations prescribed by the Secretary of the Treasury, and whether mixed or manufactured with domestic merchandise or not may, under regulations prescribed by the Secretary of the Treasury, be exported or destroyed, or may be sent into customs territory upon the payment of such liquidated duties and determined taxes thereon. If merchandise so taken under supervision has been manipulated or manufactured, such duti

Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 81c

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19 U.S.C. § 1309 — Supplies for certain vessels and aircraft

**(a) Exemption from customs duties and internal-revenue tax** Articles of foreign or domestic origin may be withdrawn, under such regulations as the Secretary of the Treasury may prescribe, from any customs bonded warehouse, from continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone free of duty and internal-revenue tax, or from any internal-revenue bonded warehouse, from any brewery, or from any winery premises or bonded premises for the storage of wine, free of internal-revenue tax— (1) for supplies (not including equipment) of (A) vessels or aircraft operated by the United States, (B) vessels of the United States employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions, or between Hawaii and any other part of the United States, or between Alaska and any other part of the United States, or (C) aircraft registered in the United States and actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States; or (2) for supplies (including equipment) or repair of (A) vessels of war of any foreign nation, or (B) foreign vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the United States and any of its possessions, or between Hawaii and any other part of the United States or between Alaska and any other part of the United States, where such trade by foreign vessels is permitted; or (3) for supplies (including equipment), ground equipment, maintenance, or repair of air

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27 U.S.C. § 215 — Labeling requirement

**(a) Statement required on container** On and after the expiration of the 12-month period following November 18, 1988, it shall be unlawful for any person to manufacture, import, or bottle for sale or distribution in the United States any alcoholic beverage unless the container of such beverage bears the following statement: “GOVERNMENT WARNING: (1) According to the Surgeon General, women should not drink alcoholic beverages during pregnancy because of the risk of birth defects. (2) Consumption of alcoholic beverages impairs your ability to drive a car or operate machinery, and may cause health problems.”. **(b) Conspicuous and prominent location of statement on container** The statement required by subsection (a) of this section shall be located in a conspicuous and prominent place on the container of such beverage, as determined by the Secretary, shall be in type of a size determined by the Secretary, and shall appear on a contrasting background. The Secretary shall make such determinations within 90 days after November 18, 1988. **(c) Alcoholic beverages intended for export; beverages intended for Armed Forces of the United States** Subsection (a) of this section shall not apply with respect to alcoholic beverages that are manufactured, imported, bottled, or labeled for export from the United States, or for delivery to a vessel or aircraft, as supplies, for consumption beyond the jurisdiction of the internal revenue laws of the United States: Provided, That this exemption shall not apply with respect to alcoholic beverages that are manufactured, imported, bottled, or labeled for sale, distribution, or shipment to members or units of the Armed Forces of the United States, including those located outside the United States. **(d) Powers of Secretary; rules and regul

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

26 U.S.C. § 5005 — Persons liable for tax

**(a) General** The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1). **(b) Domestic distilled spirits** (1) **Liability of persons interested in distilling** — Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom. (2) **Exception** — A person owning or having the right of control of not more than 10 percent of any class of stock of a corporate proprietor of a distilled spirits plant shall not be deemed to be a person liable for the tax for which such proprietor is liable under the provisions of paragraph (1). This exception shall not apply to an officer or director of such corporate proprietor. **(c) Proprietors of distilled spirits plants** (1) **Bonded storage** — Every person operating bonded premises of a distilled spirits plant shall be liable for the internal revenue tax on all distilled spirits while the distilled spirits are stored on such premises, and on all distilled spirits which are in transit to such premises (from the time of removal from the transferor’s bonded premises) pursuant to application made by him. Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008(a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (b). (2) **Transfers in bond** — When distilled spirits are transferred in bond in accordance with the provisions of section 5212, persons li

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27 U.S.C. § 205 — Unfair competition and unlawful practices

It shall be unlawful for any person engaged in business as a distiller, brewer, rectifier, blender, or other producer, or as an importer or wholesaler, of distilled spirits, wine, or malt beverages, or as a bottler, or warehouseman and bottler, of distilled spirits, directly or indirectly or through an affiliate: **(a) Exclusive outlet** To require, by agreement or otherwise, that any retailer engaged in the sale of distilled spirits, wine, or malt beverages, purchase any such products from such person to the exclusion in whole or in part of distilled spirits, wine, or malt beverages sold or offered for sale by other persons in interstate or foreign commerce, if such requirement is made in the course of interstate or foreign commerce, or if such person engages in such practice to such an extent as substantially to restrain or prevent transactions in interstate or foreign commerce in any such products, or if the direct effect of such requirement is to prevent, deter, hinder, or restrict other persons from selling or offering for sale any such products to such retailer in interstate or foreign commerce; or **(b) “Tied house”** To induce through any of the following means, any retailer, engaged in the sale of distilled spirits, wine, or malt beverages, to purchase any such products from such person to the exclusion in whole or in part of distilled spirits, wine, or malt beverages sold or offered for sale by other persons in interstate or foreign commerce, if such inducement is made in the course of interstate or foreign commerce, or if such person engages in the practice of using such means, or any of them, to such an extent as substantially to restrain or prevent transactions in interstate or foreign commerce in any such products, or if the direct effect of such inducem

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26 U.S.C. § 4940 — Excise tax based on investment income

**(a) Tax-exempt foundations** There is hereby imposed on each private foundation which is exempt from taxation under section 501(a) for the taxable year, with respect to the carrying on of its activities, a tax equal to 1.39 percent of the net investment income of such foundation for the taxable year. **(b) Taxable foundations** There is hereby imposed on each private foundation which is not exempt from taxation under section 501(a) for the taxable year, with respect to the carrying on of its activities, a tax equal to— (1) the amount (if any) by which the sum of (A) the tax imposed under subsection (a) (computed as if such subsection applied to such private foundation for the taxable year), plus (B) the amount of the tax which would have been imposed under section 511 for the taxable year if such private foundation had been exempt from taxation under section 501(a), exceeds (2) the tax imposed under subtitle A on such private foundation for the taxable year. **(c) Net investment income defined** (1) **In general** — For purposes of subsection (a), the net investment income is the amount by which (A) the sum of the gross investment income and the capital gain net income exceeds (B) the deductions allowed by paragraph (3). Except to the extent inconsistent with the provisions of this section, net investment income shall be determined under the principles of subtitle A. (2) **Gross investment income** — For purposes of paragraph (1), the term “gross investment income” means the gross amount of income from interest, dividends, rents, payments with respect to securities loans (as defined in section 512(a)(5)), and royalties, but not including any such income to the extent included in computing the tax imposed by section 511. Such term shall also include income from s

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26 U.S.C. § 5181 — Distilled spirits for fuel use

**(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).

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26 U.S.C. § 5003 — Cross references to exemptions, etc.

(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

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

19 U.S.C. § 1311 — Bonded manufacturing warehouses

All articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, That the manufacture of distilled spirits from grain, starch, molasses, or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses.

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