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26 U.S.C. § 5215 — Return of tax determined distilled spirits
Federal law — U.S. Code and appendices · legal_authorities
Page 3199
TITLE 26—INTERNAL REVENUE CODE
§ 5216
product described in paragraph (14) of section 5214(a) of
the Internal Revenue Code of 1986 (as added by this sec-
tion) shall not be subject to any requirements related
to labeling or bulk sales under—
‘‘(1) section 105 or 106 of the Federal Alcohol Ad-
ministration Act (27 U.S.C. 205, 206); or
‘‘(2) section 204 of the Alcoholic Beverage Labeling
Act of 1988 (27 U.S.C. 215).’’
§ 5215. Return of tax determined distilled spirits
to bonded premises
(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 bond-
ed premises of a distilled spirits plant but only
for destruction, denaturation, redistillation, re-
conditioning, or rebottling.
(b) Applicability of chapter to distilled spirits re-
turned to a distilled spirits plant
All provisions of this chapter applicable to dis-
tilled spirits in bond shall be applicable to dis-
tilled spirits returned to bonded premises under
the provisions of this section on such return.
(c) Return of bottled distilled spirits for re-
labeling and reclosing
Under such regulations as the Secretary shall
prescribe, bottled distilled spirits withdrawn
from bonded premises may be returned to bond-
ed premises for relabeling or reclosing, and the
tax under section 5001 shall not again be col-
lected 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).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1364; amended Pub. L. 89–44, title VIII,
§ 805(c), June 21, 1965, 79 Stat. 161; Pub. L. 91–659,
§ 2(c), Jan. 8, 1971
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Source location: USCODE-2024-title26-subtitleE-chap51-subchapC-partII-subpartA-sec5215.pdf
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Page 3199
TITLE 26—INTERNAL REVENUE CODE
§ 5216
product described in paragraph (14) of section 5214(a) of
the Internal Revenue Code of 1986 (as added by this sec-
tion) shall not be subject to any requirements related
to labeling or bulk sales under—
‘‘(1) section 105 or 106 of the Federal Alcohol Ad-
ministration Act (27 U.S.C. 205, 206); or
‘‘(2) section 204 of the Alcoholic Beverage Labeling
Act of 1988 (27 U.S.C. 215).’’
§ 5215. Return of tax determined distilled spirits
to bonded premises
(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 bond-
ed premises of a distilled spirits plant but only
for destruction, denaturation, redistillation, re-
conditioning, or rebottling.
(b) Applicability of chapter to distilled spirits re-
turned to a distilled spirits plant
All provisions of this chapter applicable to dis-
tilled spirits in bond shall be applicable to dis-
tilled spirits returned to bonded premises under
the provisions of this section on such return.
(c) Return of bottled distilled spirits for re-
labeling and reclosing
Under such regulations as the Secretary shall
prescribe, bottled distilled spirits withdrawn
from bonded premises may be returned to bond-
ed premises for relabeling or reclosing, and the
tax under section 5001 shall not again be col-
lected 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).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1364; amended Pub. L. 89–44, title VIII,
§ 805(c), June 21, 1965, 79 Stat. 161; Pub. L. 91–659,
§ 2(c), Jan. 8, 1971, 84 Stat. 1964; Pub. L. 94–455,
title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
1834; Pub. L. 95–176, § 2(a), Nov. 14, 1977, 91 Stat.
1363; Pub. L. 96–39, title VIII, § 807(a)(29), July 26,
1979, 93 Stat. 285; Pub. L. 98–369, div. A, title IV,
§ 454(c)(7), July 18, 1984, 98 Stat. 821.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5215, act Aug. 16, 1954, ch. 736, 68A
Stat. 640, related to exemption of distillers of fruit
brandy from certain requirements, prior to the general
revision of this chapter by Pub. L. 85–859. See sections
5201(c), 5312(a), (c), 5373(a) and 5562 of this title.
AMENDMENTS
1984—Subsec. (c). Pub. L. 98–369 substituted ‘‘re-
closing’’ for ‘‘restamping’’ in heading and text.
1979—Pub. L. 96–39 amended section generally thereby
authorizing the return of distilled spirits to the bonded
premises of the distilled spirits plant for certain enu-
merated purposes except mere storage.
1977—Subsec. (a). Pub. L. 95–176 reenacted existing
provisions but struck out last sentence relating to ap-
plicability of chapter to distilled spirits returned to
bonded premises, which was covered in subsec. (d).
Subsecs. (b), (c). Pub. L. 95–176 added subsecs. (b) and
(c) and redesignated former subsec. (b) as (e).
Subsec. (d). Pub. L. 95–176 redesignated last sentence
of former subsec. (a) as subsec. (d) and inserted intro-
ductory phrase ‘‘Except as otherwise provided in this
section,’’.
Subsec. (e). Pub. L. 95–176 redesignated former subsec.
(b) as par. (1) and added par. (2).
1976—Subsec. (a). Pub. L. 94–455 struck out ‘‘or his
delegate’’ after ‘‘Secretary’’.
1971—Subsec. (a). Pub. L. 91–659, § 2(c)(1), struck out
requirements that withdrawn distilled spirits be re-
turned when found unsuitable, in bulk containers, be-
fore processing and before removal from the original
container and permitted return of withdrawn distilled
spirits other than products to which any alcoholic in-
gredients other than such distilled spirits have been
added and made additional authorization under section
5234(a)(1)(B) for mingling returned distilled spirits.
Subsec. (b). Pub. L. 91–659, § 2(c)(2), (3), repealed sub-
sec. (b) which provided for definition of ‘‘original con-
tainer in which such distilled spirits were withdrawn
from bonded premises’’ in the case of distilled spirits
withdrawn by pipeline. Former subsec. (c) redesignated
(b).
1965—Subsec. (a). Pub. L. 89–44 inserted reference to
destruction to redistillation, denaturation, and min-
gling in second sentence on list of options which might
be used in disposing of returned distilled spirits.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–369 effective July 1, 1985,
see section 456(b) of Pub. L. 98–369, set out as an Effec-
tive Date note under section 5101 of this title.
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 1977 AMENDMENT
Amendment by Pub. L. 95–176 effective on first day of
first calendar month beginning more than 90 days after
Nov. 14, 1977, see section 7 of Pub. L. 95–176, set out as
a note under section 5003 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 91–659 effective on first day of
first calendar month which begins more than 90 days
after January 8, 1971, see section 6 of Pub. L. 91–659, set
out as an Effective Date note under section 5066 of this
title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89–44 effective July 1, 1965, see
section 805(g)(1) of Pub. L. 89–44, set out as a note under
section 5008 of this title.
DISTILLED SPIRITS
TO WHICH ALCOHOLIC INGREDIENTS
OTHER THAN DISTILLED SPIRITS HAVE BEEN ADDED
AND WHICH HAVE BEEN WITHDRAWN FROM DISTILLED
SPIRITS PLANTS BEFORE JANUARY 1, 1980
Subsec. (a) of this section to apply to distilled spirits
to which alcoholic ingredients other than distilled spir-
its have been added and which have been withdrawn
from a distilled spirits plant before Jan. 1, 1980, only if
such spirits are returned to the distilled spirits plant
from which withdrawn, see section 808(e) of Pub. L.
96–39, set out as a note under section 5061 of this title.
§ 5216. Regulation of operations
For general provisions relating to operations on
bonded premises see part I of this subchapter.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1364.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5216, act Aug. 16, 1954, ch. 736, 68A
Stat. 640, related to ‘‘mash, wort and vinegar; vinegar
Cross-references
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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
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.
Federal law — U.S. Code and appendices · legal_authorities
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
Source: Supplied U.S. Code snapshot — release unconfirmed · 27 U.S.C. § 205
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Federal law — U.S. Code and appendices · legal_authorities
Page 12
TITLE 27—INTOXICATING LIQUORS
§ 205
modify any provision of the Administrative Procedure
Act [see Short Title note preceding section 551 of Title
5, Government Organization and Employees].’’
Executive Documents
TRANSFER OF FUNCTIONS
‘‘Secretary of the Treasury’’ and ‘‘Secretary’’ were
substituted in subsecs. (a) to (c) and (e) to (i) for ‘‘Ad-
ministrator’’, meaning the Administrator of the Fed-
eral Alcohol Administration, pursuant to Reorg. Plan
No. III of 1940, see note set out under section 201 of this
title.
§ 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 whole-
saler, of distilled spirits, wine, or malt bev-
erages, 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 spir-
its, 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 inter-
state or foreign commerce, or if such person en-
gages in such practice to such an extent as sub-
stantially to restrain or prevent transactions in
interstate or foreign commerce in any such
products, or if the direct effect of such require-
ment 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,
Source: Supplied 2024 U.S. Code historical extraction · 27 U.S.C. § 205
Stored review status: historical_2024_not_currentness_verified. The source passage cites 27 U.S.C. § 205. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(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
Source: Supplied U.S. Code snapshot — release unconfirmed · 27 U.S.C. § 215
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Federal law — U.S. Code and appendices · legal_authorities
Page 19
TITLE 27—INTOXICATING LIQUORS
§ 217
1 So in original. Probably should be ‘‘terms’’.
(B) commerce between points in any State,
the District of Columbia, the Common-
wealth of Puerto Rico, the Commonwealth
of the Northern Mariana Islands, Guam, the
Virgin Islands, American Samoa, Wake Is-
land, the Midway Islands, Kingman Reef, or
Johnston Island, but through any place out-
side thereof; or
(C) commerce wholly within the District of
Columbia, the Commonwealth of Puerto
Rico, the Commonwealth of the Northern
Mariana Islands, Guam, the Virgin Islands,
American Samoa, Wake Island, the Midway
Islands, Kingman Reef, or Johnston Island.
(5) The term ‘‘container’’ means the inner-
most sealed container irrespective of the ma-
terial from which made, in which an alcoholic
beverage is placed by the bottler and in which
such beverage is offered for sale to members of
the general public.
(6) The term ‘‘health’’ includes, but is not
limited to, the prevention of accidents.
(7) The term ‘‘person’’ means an individual,
partnership, joint stock company, business
trust, association, corporation, or any other
business or legal entity, including a receiver,
trustee, or liquidating agent, and also includes
any State, any State agency, or any officer or
employee thereof.
(8) The term 1 ‘‘sale’’ and ‘‘distribution’’ in-
clude sampling or any other distribution not
for sale.
(9) The term ‘‘Secretary’’ means the Sec-
retary of the Treasury.
(10) The term ‘‘State’’ includes any political
subdivision of any State, the District of Co-
lumbia, the Commonwealth of Puerto Rico,
the Commonwealth of the Northern Mariana
Islands, Guam, the Virgin Islands, American
Samoa, Wake Island, the Midway Islands,
Kingman Reef, or Johnston Island.
(11) The term ‘‘State law’
Source: Supplied 2024 U.S. Code historical extraction · 27 U.S.C. § 215
Stored review status: historical_2024_not_currentness_verified. The source passage cites 27 U.S.C. § 215. This identifies an authority to review, not proof of applicability.