26 U.S.C. § 5175 — Export bonds

Page 3186 TITLE 26—INTERNAL REVENUE CODE [§ 5174 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. TRANSITIONAL RULES RELATING TO ALL-IN-BOND METHOD Pub. L. 96–39, title VIII, § 809(c), July 26, 1979, 93 Stat. 292, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘For purposes of section 5173 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to bonds), each person who intends to continue operation at a premises after December 31, 1979, shall be treated as intending to establish a dis- tilled spirits plant on such premises on January 1, 1980.’’ [§ 5174. Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282] Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1352; amended Pub. L. 94–455, title XIX, §§ 1905(a)(14), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834, related to withdrawal bonds. A prior section 5174, act Aug. 16, 1954, ch. 736, 68A Stat. 630, related to ‘‘registry of stills’’, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5179 and 5505(d) of this title. Provisions similar to those comprising subsec. (a)(1) of section 5174, added by Pub. L. 85–859, title I, § 201, Sept. 2, 1958, 725 Stat. 1352, relating to the withdrawal from bonded premises of distilled spirits on the fur- nishing of a bond by the proprietor of the bonded prem- ises to secure payment of the tax on such spirits, were contained in prior sections 5176(b) and 5232(b), act Aug. 16, 1954, ch. 736, 68A Stat. 629, 643, prior to the general revision of this chapter by Pub. L. 85–859. 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. § 5175. Export bonds (a) Requirements No distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse, without pay- ment of tax unless the exporter has furnished bond to cover such withdrawal under such regu- lations and conditions, and in such form and penal sum, as the Secretary may prescribe. (b) Exception where proprietor withdraws spir- its for exportation In the case of distilled spirits withdrawn from bonded premises by the proprietor for expor- tation without payment of tax, the bond of such proprietor required to be furnished under para- graph (1) of section 5173(a) covering such prem- ises shall cover such exportation, and subsection (a) shall not apply. (c) Cancellation or credit of export bonds The bonds given under subsection (a) shall be cancelled or credited and the bonds liable under subsection (b) credited if there is such proof of exportation as the Secretary may by regulations require. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1352; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 3(b), Nov. 14, 1977, 91 Stat. 1365; Pub. L. 96–39, title VIII, § 807(a)(15), July 26, 1979, 93 Stat. 282; Pub. L. 105–34, title XIV, § 1412(a), Aug. 5, 1997, 111 Stat. 1046.) Editorial Notes PRIOR PROVISIONS A prior section 5175, act Aug. 16, 1954, ch. 736, 68A Stat. 628, related to ‘‘notice of business of distiller’’, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5171(a), (c) and 5172 of this title. Provisions similar to those comprising this section were contained in a prior section 5247(a), act Aug. 16, 1954, ch. 736, 68A Stat. 647, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1997—Subsec. (c). Pub. L. 105–34 substituted ‘‘if there is such proof of exportation as the Secretary may by regulations require.’’ for ‘‘on the submission of such evidence, records, and certification indicating expor- tation as the Secretary may by regulations prescribe.’’ 1979—Subsec. (a). Pub. L. 96–39, § 807(a)(15)(A), struck out ‘‘for storage therein pending exportation’’ after ‘‘customs bonded warehouse’’. Subsec. (b). Pub. L. 96–39, § 807(a)(15)(B), substituted ‘‘from bonded premises by the proprietor for expor- tation without payment of tax, the bond of such propri- etor required to be furnished under paragraph (1) of sec- tion 5173(a) covering such premises shall cover such ex- portation, and subsection (a) shall not apply’’ for ‘‘for exportation without payment of tax on application of the proprietor of bonded premises, the bond of such pro- prietor covering such bonded premises shall cover such exportation and subsection (a) shall not be applicable’’. 1977—Subsec. (a). Pub. L. 95–176 required export bonds for withdrawals from bonded premises, without pay- ment of tax, for transfer to a customs bonded ware- house for storage therein pending exportation. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105–34, title XIV, § 1412(b), Aug. 5, 1997, 111 Stat. 1046, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].’’ 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. CONTINUATION OF DISTILLER’S NOTICE AND BOND Pub. L. 85–859, title II, § 210(f), Sept. 2, 1958, 72 Stat. 1436, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘Notwithstanding any provi- sion of section 5175 or 5176(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the Secretary of the Treasury or his delegate may waive, as to registered distillers or registered fruit distillers qualified to oper- ate under bond on April 30, 1959, requirements for filing notice and executing new bond on May 1, 1959, if the distiller and the surety have executed consent to con- tinuation of the terms of the existing bond to cover op- erations from May 1, 1959, to June 30, 1959, both dates inclusive. Nothing in this subsection shall be construed as limiting the authority of the Secretary of the Treas- ury or his delegate under section 5176(b) or (c) of the In- ternal Revenue Code of 1986.’’ Page 3187 TITLE 26—INTERNAL REVENUE CODE § 5178 § 5176. New or renewed bonds (a) General New bonds shall be required under sections 5173 and 5175 in case of insolvency or removal of any surety, and may, at the discretion of the Secretary, be required in any other contingency affecting the validity or impairing the efficiency of such bond. (b) Bonds If the proprietor of a distilled spirits plant fails or refuses to furnish a bond required under paragraph (1) of section 5173(a) or to renew the same, and neglects to immediately withdraw the spirits and pay the tax thereon, the Secretary shall proceed to collect the tax. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1353; 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)(16), July 26, 1979, 93 Stat. 282.) Editorial Notes PRIOR PROVISIONS A prior section 5176(c), act Aug. 16, 1954, ch. 736, 68A Stat. 629, consisted of provisions similar to those com- prising subsec. (a) of this section, prior to the general revision of this chapter by Pub. L. 85–859. Prior section 5176(a), (b), (d), (e), related to distiller’s bond: form and approval; additional bond; exemption from survey requirements; and cross references, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5173(a), (b), 5174(a)(1) and 5177 of this title. Provisions similar to those comprising this section were contained in prior section 5232(c), act Aug. 16, 1954, ch. 736, 68A Stat. 643, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1979—Subsec. (a). Pub. L. 96–39, § 807(a)(16)(A), struck out ‘‘, 5174,’’ after ‘‘sections 5173’’. Subsec. (b). Pub. L. 96–39, § 807(a)(16)(A), substituted reference to paragraph (1) of section 5173(a) for ref- erence to section 5173(c) and struck out provisions re- lating to failure or refusal of the proprietor of a dis- tilled spirits plant to withdraw any spirits from storage on bonded premises before the expiration of the time limited on the bond and pay the tax thereon. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 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. CONTINUATION OF DISTILLER’S NOTICE AND BOND Authority to waive requirements for filing notice and executing new bond on May 1, 1959, if distiller and sur- ety have executed consent to continuation of the terms of existing bond to cover operations from May 1, 1959 to June 30, 1959, see section 210(f) of Pub. L. 85–859, set out as a note under section 5175 of this title. § 5177. Other provisions relating to bonds (a) General provisions relating to bonds The provisions of section 5551 shall be applica- ble to the bonds required by or given under sec- tions 5173 and 5175. (b) Cross references (1) For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code. (2) For penalty and forfeiture for failure or refusal to give bond, or for giving false, forged, or fraudu- lent bond, or carrying on the business of a distiller without giving bond, see sections 5601(a)(4), 5601(a)(5), 5601(b), and 5615(3). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1353; amended Pub. L. 94–455, title XIX, § 1905(b)(6)(B), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 96–39, title VIII, § 807(a)(17), July 26, 1979, 93 Stat. 282; Pub. L. 97–258, § 3(f)(3), Sept. 13, 1982, 96 Stat. 1064.) Editorial Notes PRIOR PROVISIONS A prior section 5177, act Aug. 16, 1954, ch. 736, 68A Stat. 628, related to ‘‘conditions of approval of dis- tiller’s bond’’, prior to the general revision of this chapter by Pub. L. 85–859. See section 5173(b)(1) of this title. Prior section 5177(a) was a general provision. See sec- tion 5171(a) of this title. Prior section 5177(b)(1) to (3) related to ownership, consent of owner, or indemnity bond. See section 5173(b)(1)(A) to (C) of this title. Prior section 5177(b)(4) related to judicial sale. See section 5173(b)(3) of this title. Prior section 5177(c) related to situation of distillery. See sections 5173(b)(1) and 5551(c) of this title. Prior section 5177(d) was a cross reference to penalty for improper approval of distiller’s bond, and to general provisions relating to approval, disapproval and appeal on bonds. See subsec. (a) of this section and section 5551 of this title. Provisions similar to those comprising subsec. (b) of this section were contained in prior sections 5176(e) and 5232(d), act Aug. 16, 1954, ch. 736, 68A Stat. 630, 644, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1982—Subsec. (b)(1). Pub. L. 97–258 substituted ‘‘sec- tion 9303 of title 31, United States Code’’ for ‘‘6 U.S.C. 15’’. 1979—Subsec. (a). Pub. L. 96–39 struck out ‘‘, 5174,’’ after ‘‘sections 5173’’. 1976—Subsec. (b)(2). Pub. L. 94–455 substituted ‘‘5601(b)’’ for ‘‘5601(b)(2)’’. 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. § 5178. Premises of distilled spirits plants (a) Location, construction, and arrangement (1) General (A) The premises of a distilled spirits plant shall be as described in the application re- quired by section 5171(c). The Secretary shall prescribe such regulations relating to the lo- cation, construction, arrangement, and pro- tection of distilled spirits plants as he deems necessary to facilitate inspection and afford adequate security to the revenue. (B) No distilled spirits plant for the produc- tion of distilled spirits shall be located in any