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

U.S Code last checked for updates: May 19, 2024

§ 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; 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.)

cite as: 26 USC 5215