26 U.S.C. § 5232 — Imported distilled spirits

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 effective Oct. 1, 1965, see section 805(g)(2) of Pub. L. 89–44, set out as a note under section 5004 of this title. SUBPART C—STORAGE Sec. 5231. Entry for deposit. 5232. Imported distilled spirits. [5233, 5234. Repealed.] 5235. Bottling of alcohol for industrial purposes. 5236. Discontinuance of storage facilities and transfer of distilled spirits. Editorial Notes AMENDMENTS 1979—Pub. L. 96–39, title VIII, § 807(b)(6), July 26, 1979, 93 Stat. 290, substituted ‘‘Entry for deposit’’ for ‘‘Entry for deposit in storage’’ in item 5231 and struck out items 5233 ‘‘Bottling of distilled spirits in bond’’ and 5234 ‘‘Mingling and blending of distilled spirits’’. § 5231. Entry for deposit All distilled spirits entered for deposit on the bonded premises of a distilled spirits plant under section 5211 shall, under such regulations as the Secretary shall prescribe, be deposited in the fa- cilities on the bonded premises designated in the entry for deposit. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(32), July 26, 1979, 93 Stat. 286.) Editorial Notes PRIOR PROVISIONS A prior section 5231, act Aug. 16, 1954, ch. 736, 68A Stat. 643, related to authority to establish internal rev- enue bonded warehouses, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5171(a), 5172, 5173(a), and 5178(a)(1)(A)(B), (3)(A)(B) of this title. Provisions similar to those comprising this section were contained in prior section 5242(a), (b)(5), act Aug. 16, 1954, ch. 736, 68A Stat. 645, prior to the general revi- sion of this chapter by Pub. L. 85–859. AMENDMENTS 1979—Pub. L. 96–39 struck out in section catchline ‘‘in storage’’ after ‘‘for deposit’’ and subsec. (a) catchline and in text substituted ‘‘on the bonded premises of a distilled spirits plant’’ for ‘‘in storage’’ and ‘‘in the fa- cilities’’ for ‘‘in storage facilities’’ and repealed subsec. (b) which related to a cross reference to section 5006(a)(2) for provisions requiring that all distilled spir- its entered for deposit be withdrawn within 20 years from date of original entry for deposit. 1976—Subsec. (a). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 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 Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title. § 5232. Imported distilled spirits (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 pre- scribe, be withdrawn from customs custody and transferred in such bulk containers or by pipe- line 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 trans- ferred shall become liable for the tax on dis- tilled 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 sub- section (a)— (1) may be redistilled or denatured only if of 185 degrees or more of proof, and (2) may be withdrawn for any purpose au- thorized by this chapter, in the same manner as domestic distilled spirits. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 90–630, § 3(a), Oct. 22, 1968, 82 Stat. 1328; Pub. L. 91–659, § 7, Jan. 8, 1971, 84 Stat. 1967; Pub. L. 94–455, title XIX, § 1905(a)(15), Oct. 4, 1976, 90 Stat. 1820; Pub. L. 96–39, title VIII, § 807(a)(33), July 26, 1979, 93 Stat. 286.) Page 3203 TITLE 26—INTERNAL REVENUE CODE § 5235 Editorial Notes PRIOR PROVISIONS A prior section 5232, acts Aug. 16, 1954, ch. 736, 68A Stat. 643; Sept. 2, 1958, Pub. L. 85–859, title II, § 206(b), 72 Stat. 1431, related to bond requirements of internal revenue bonded warehouses, prior to the general revi- sion of this chapter by Pub. L. 85–859. See sections 5005(c)(1), 5006(a)(2), 5173(a), (c)(1), 5174(a)(1), 5176(a), (b), and 5177(b)(1) of this title. Provisions similar to those comprising this section were contained in prior section 5311, act Aug. 16, 1954, ch. 736, 68A Stat. 658, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1979—Subsec. (b). Pub. L. 96–39 redesignated par. (2) and (3) as (1) and (2). Former par. (1), which prohibited distilled spirits transferred pursuant to subsection (a) from being bottled in bond under section 5233, was struck out. 1976—Subsec. (a). Pub. L. 94–455 inserted ‘‘, or the per- son bringing such distilled spirits into the United States,’’ after ‘‘and the importer’’. 1971—Subsec. (a). Pub. L. 91–659, § 7(a), extended privi- lege of transfer of distilled spirits to the plant without payment of tax to distilled spirits imported, or brought into the United States, and struck out reference to sec- tion 5001. Subsec. (b). Pub. L. 91–659, § 7(b), struck out ‘‘Im- ported’’ before ‘‘distilled spirits’’ and thus applied sub- section to all distilled spirits. 1968—Pub. L. 90–630 permitted withdrawal in bulk containers or by pipeline from customs custody to in- ternal revenue bond without payment of internal rev- enue taxes of all imported distilled spirits in bulk con- tainers, regardless of proof, extended to all such im- ported distilled spirits the withdrawal privileges al- ready available to imported distilled spirits of at least 185 proof, whether or not they have been redistilled or denatured, provided that transferor’s liability for the internal revenue tax ceases when the transferee’s li- ability attaches, and established that imported bulk spirits are not eligible for the bottled in bond privileges available to domestic spirits. 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 1976 AMENDMENT Amendment by Pub. L. 94–455 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 a note under section 5005 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 Jan. 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 1968 AMENDMENT Amendment by Pub. L. 90–630 applicable only to with- drawals from customs custody on or after first day of first calendar month which begins more than 90 days after Oct. 22, 1968, see section 4 of Pub. L. 90–630, set out as a note under section 5008 of this title. [§ 5233. Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286] Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 94–455, title XIX, §§ 1905(a)(16), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834, related to the bottling of distilled spirits in bond. A prior section 5233, act Aug. 16, 1954, ch. 736, 68A Stat. 644, made a cross reference provision to establish- ment of bottling in bond department, prior to the gen- eral revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising subsecs. (a) to (d) and (e)(1) of section 5233 added by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366, were contained in prior section 5243(a) to (c), (g), act Aug. 16, 1954, ch. 736, 68A Stat. 645, as amended by Pub. L. 85–859, title II, § 206(c), Sept. 2, 1958, 72 Stat. 1431. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as an Effective Date of 1979 Amendment note under section 5001 of this title. [§ 5234. Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286] Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1367; amended Pub. L. 89–44, title VIII, § 805(f)(11), June 21, 1965, 79 Stat. 162; Pub. L. 94–455, title XIX, §§ 1905(a)(17), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834; Pub. L. 95–176, § 5(a), Nov. 14, 1977, 91 Stat. 1366, related to the mingling and blending of dis- tilled spirits. Provisions similar to those comprising section 5234(a)(1)(A) and (b) to (d) of this title were contained in prior sections of act Aug. 16, 1954, ch. 736, prior to the general revision of this chapter by Pub. L. 85–859, as follows: Subsecs.: Prior sections (a)(1)(A) ......................... 5306. (b) .................................. 5217(a). (c) .................................. 5023. (d) .................................. 5251. The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 606, 641, 649, 657. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as an Effective Date of 1979 Amendment note under section 5001 of this title. § 5235. Bottling of alcohol for industrial purposes Alcohol for industrial purposes may be bot- tled, labeled, and cased on bonded premises of a distilled spirits plant prior to payment or deter- mination of tax, under such regulations as the Secretary may prescribe. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1369; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(36), July 26, 1979, 93 Stat. 286; Pub. L. 98–369, div. A, title IV, § 454(c)(8), July 18, 1984, 98 Stat. 821.) Editorial Notes PRIOR PROVISIONS Provisions similar to those comprising this section were contained in prior section 5305, act Aug. 16, 1954, ch. 736, 68A Stat. 657, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1984—Pub. L. 98–369 struck out ‘‘stamped,’’ before ‘‘la- beled,’’ and struck out provision that section 5205(a)(1)