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The law › Title 26, Internal Revenue Code › Chapter 51

26 U.S.C. 5214: Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

Created in 1958 by Public Law 85-859. Changed by 7 later laws. No bill we track in this Congress changes it.

4 parts of federal rules cite it as their authority, written by Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (3), Department of Veterans Affairs (1).

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2020

    • Pub. L. 116–136 added par. (14). (Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act) Law text · (a)

    1984

    • Pub. L. 98–369 added par. (13). · (a)

    1980

    • Pub. L. 96–223 added par. (12). · (a)

    1979

    • Pub. L. 96–39, §807(a)(28)(A), inserted "for manufacturing in such warehouses for export" after "bonded warehouses" and substituted "by law" for "by section 5522(a)". · (a)
    • Pub. L. 96–39, §807(a)(28)(B), struck out "in the case of distilled spirits bottled in bond for export under section 5233 or distilled spirits returned to bonded premises under section 5215(b)," after "payment of tax,". · (a)
    • Pub. L. 96–39, §807(a)(28)(C), (D), substituted "distilled spirits operations" for "distillery operations". · (a)
    • Pub. L. 96–39, §807(a)(28)(D), added par. (11). · (a)
    • Pub. L. 96–39, §807(a)(28)(E), added par. (4) and redesignated former pars. (4) to (7) as (5) to (8), respectively. · (b)

    1977

    • Pub. L. 95–176, §3(a), substituted provisions for withdrawal of distilled spirits from bonded premises without payment of tax where the distilled spirits are bottled in bond for export or are returned to bonded premises for transfer (for the purpose of storage pending exportation) t… · (a)
    • Pub. L. 95–176, §4(a), added par. (10). · (a)
    • Pub. L. 95–176, §3(d), added par. (7). · (b)

    1976

    • Pub. L. 94–455 struck out "or his delegate" after "Secretary" in introductory provisions and struck out "or Territory" after "State" in par. (2). · (a)

    1969

    • Pub. L. 91–172 substituted "section 170(b)(1)(A)(ii)" for "section 503(b)(2)". · (a)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.