26 USC 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises

U.S Code last checked for updates: May 18, 2024

§ 5612.

Forfeiture of taxpaid distilled spirits remaining on bonded premises

(a)

General

(b)

Exceptions

Subsection (a) shall not apply in the case of—

(1)

distilled spirits in the process of prompt removal from bonded premises on payment or determination of the tax; or

(2)

distilled spirits returned to bonded premises in accordance with the provisions of section 5215.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1404; amended Pub. L. 96–39, title VIII, § 807(a)(55), July 26, 1979, 93 Stat. 289.)

cite as: 26 USC 5612