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26 U.S.C. § 5232 — Imported distilled spirits
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or brought into the United States in bulk containers may, under such regulations as the Secretary shall prescribe, be withdrawn from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of a distilled spirits plant without payment of the internal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the distilled spirits plant to which such spirits are transferred shall become liable for the tax on distilled spirits withdrawn from customs custody under this section upon release of the spirits from customs custody, and the importer, or the person bringing such distilled spirits into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(2) may be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5232-imported-distilled-spirits--b1555756a7.md
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Source location: Title 26, Chapter 51, § 5232; chapter-051-distilled-spirits-wines-and-beer.md
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**(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or brought into the United States in bulk containers may, under such regulations as the Secretary shall prescribe, be withdrawn from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of a distilled spirits plant without payment of the internal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the distilled spirits plant to which such spirits are transferred shall become liable for the tax on distilled spirits withdrawn from customs custody under this section upon release of the spirits from customs custody, and the importer, or the person bringing such distilled spirits into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.
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Federal law — U.S. Code and appendices · legal_authorities
**(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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5005
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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) 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
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
It shall be lawful for any internal revenue officer to detain any container, containing or supposed to contain, distilled spirits, wines, or beer, when he has reason to believe that the tax imposed by law on such distilled spirits, wines, or beer has not been paid or determined as required by law, or that such container is being removed in violation of law; and every such container may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than 72 hours without process of law or intervention of the officer to whom such detention is to be reported.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5311
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Federal law — U.S. Code and appendices · legal_authorities
Page 3202
TITLE 26—INTERNAL REVENUE CODE
§ 5231
Present subsecs.:
Prior sections
(d) ..................................
5194(f).
The prior sections, act Aug. 16, 1954, ch. 736, are set
out in 68A Stat. 635, 641, 657.
AMENDMENTS
1979—Subsec. (c). Pub. L. 96–39, § 807(a)(31)(A), inserted
‘‘or on the bonded premises of a distilled spirits plant’’
after ‘‘subchapter D,’’.
Subsec. (e). Pub. L. 96–39, § 807(a)(31)(B), struck out
provisions relating to the treatment of the processing
of distilled spirits, subsequent to production gauge, in
the manufacture of vodka in the production facilities
of a distilled spirits plant as a redistillation of the spir-
its for purposes of this subsection, subsection (a), and
sections 5025(d) and 5215.
1976—Subsecs. (a) to (c), (e). Pub. L. 94–455 struck out
‘‘or his delegate’’ after ‘‘Secretary’’ wherever appear-
ing.
1965—Pub. L. 89–44, § 805(f)(8), substituted ‘‘spirits, ar-
ticles, and residues’’ for ‘‘spirits’’ in section catchline.
Subsec. (c). Pub. L. 89–44, § 805(d), added subsec. (c).
Former subsec. (c) redesignated (d).
Subsec. (d). Pub. L. 89–44, § 805(d), (f)(10), redesignated
subsec. (c) as (d), inserted ‘‘, articles, and residues’’
after ‘‘distilled spirits’’ in heading, and inserted ‘‘, or
by the redistillation of the articles or residues de-
scribed in subsection (c),’’ after ‘‘denatured distilled
spirits’’ in text. Former subsec. (d) redesignated (e).
Subsec. (e). Pub. L. 89–11, § 805(d), redesignated former
subsec. (d) as (e).
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 1965 AMENDMENT
Amendment by Pub. L. 89–44
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5232
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