26 USC 5215 - Return of tax determined distilled spirits to bonded premises

U.S Code last checked for updates: Dec 08, 2025

§ 5215.

Return of tax determined distilled spirits to bonded premises

(a)

General rule

(b)

Applicability of chapter to distilled spirits returned to a distilled spirits plant

(c)

Return of bottled distilled spirits for relabeling and reclosing

(d)

Cross reference

(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;

cite as: 26 USC 5215