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26 U.S.C. § 5315 — Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]

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

26 U.S.C. § 5315 — Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]

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Source file: Laws/federal/codes/united-states-code/title-26/section-5315-repealed-pub-l-94455-title-xix-1905-a-19-oct-4-1976-90-stat-1820--2f5444c24c.md
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Source location: Title 26, Chapter 51, § 5315; chapter-051-distilled-spirits-wines-and-beer.md

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### Statutory Notes Section 5315, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1377, related to status of certain distilled spirits on July 1, 1959. A prior section 5316, act Aug. 16, 1954, ch. 736, 68A Stat. 660, related to form of affidavit, information or indictment, prior to the general revision of this chapter by Pub. L. 85–859. See Fed. Rules Cr. Proc., rules 7(c), (f), and 8(a), Title 18, Appendix, Crimes and Criminal Procedure. A prior section 5317, act Aug. 16, 1954, ch. 736, 68A Stat. 660, related to applicability of other laws, prior to the general revision of this chapter by Pub. L. 85–859. See [section 5274 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5274&num=0&edition=prelim). A prior section 5318, act Aug. 16, 1954, ch. 736, 68A Stat. 660, related to application of this part to Puerto Rico and the Virgin Islands, prior to the general revision of this chapter by Pub. L. 85–859. See [section 5314(a)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5314/a/2&num=0&edition=prelim). A prior section 5319, act Aug. 16, 1954, ch. 736, 68A Stat. 661, related to definitions, etc., prior to the general revision of this chapter by Pub. L. 85–859. See sections 5002(a)(6)(A), (9), (11) and 5201(a) of this title. A prior section 5320, act Aug. 16, 1954, ch. 736, 68A Stat. 661, related to cross references, prior to the general revision of this chapter by Pub. L. 85–859. A prior section 5331, act Aug. 16, 1954, ch. 736, 68A Stat. 661, related to withdrawal from bond free of tax, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5171(a), 5172, 5173(a), (c), 5178(a)(5), 5202(e), 5207(a), (c), (d), 5214(a), (a)(1), 5241, 5242, 5273(a), (b)(1), (2), (d), and 5275 of this title. A prior section 5332, act Aug. 16, 1954, ch. 736, 68A Stat. 662, related to recovery of spirits for reuse in manufacturing, prior to the general revision of this chapter by Pub. L. 85–859. See [section 5273(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5273/c&num=0&edition=prelim). A prior section 5333, act Aug. 16, 1954, ch. 736, 68A Stat. 662, related to sale of abandoned spirits for denaturation without collection of tax, prior to the general revision of this chapter by Pub. L. 85–859. See [section 5243 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5243&num=0&edition=prelim). A prior section 5334, act Aug. 16, 1954, ch. 736, 68A Stat. 662, related to cross references, prior to the general revision of this chapter by Pub. L. 85–859. See section 5273(e)(1), (2) of this title. #### Effective Date of Repeal Repeal effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under [section 5005 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5005&num=0&edition=prelim).

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

26 U.S.C. § 5243 — Sale of abandoned spirits for denaturation without collection of tax

Notwithstanding any other provision of law, any distilled spirits abandoned to the United States may be sold, in such cases as the Secretary may by regulation provide, to the proprietor of any distilled spirits plant for denaturation, or redistillation and denaturation, without the payment of the internal revenue tax thereon.

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

26 U.S.C. § 5274 — Applicability of other laws

The provisions, including penalties, of sections 9, and 10 of the Federal Trade Commission Act (15 U.S.C., secs. 49, 50), as now or hereafter amended, shall apply to the jurisdiction, powers, and duties of the Secretary under this subtitle, and to any person (whether or not a corporation) subject to the provisions of this subtitle.

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

26 U.S.C. § 5315 — Untitled legal text

Page 3212 TITLE 26—INTERNAL REVENUE CODE [§ 5315 (C) denatured distilled spirits for shipment to the United States; (D) denatured distilled spirits for use in the manufacture of articles for shipment to the United States; and (E) articles, manufactured from denatured distilled spirits, for shipment to the United States. (3) Withdrawals authorized by Puerto Rico Distilled spirits (including denatured dis- tilled spirits) may be withdrawn from the bonded premises of a distilled spirits plant in Puerto Rico pursuant to authorization issued under the laws of the Commonwealth of Puer- to Rico; such spirits so withdrawn, and prod- ucts containing such spirits so withdrawn, may not be brought into the United States free of tax. (4) Costs of administration Any expenses incurred by the Treasury De- partment in connection with the enforcement in Puerto Rico of the provisions of this sub- title and section 7652(a), and regulations pro- mulgated thereunder, shall be charged against and retained out of taxes collected under this title in respect of commodities of Puerto Rican manufacture brought into the United States. The funds so retained shall be depos- ited as a reimbursement to the appropriation to which such expenses were originally charged. (b) Virgin Islands (1) In general Distilled spirits for the purposes authorized in section 5214(a)(2) and (3), denatured distilled spirits, and articles, as described in this para- graph, produced or manufactured in the Virgin Islands, may be brought into the United States free of any tax imposed by section 7652(b)(1) for disposal under the same condi- tions as like spirits, denatured spirits, and ar- ticles, produced or manufactured in the United States; and the provisions of this chapter and regulati

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