Internal Revenue Code:Sec. 5066. Distilled spirits for use of foreign embassies, legations, etc

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART I - GALLONAGE TAXES
          Subpart E - General Provisions
        

Statute

    Sec. 5066. Distilled spirits for use of foreign embassies,
        legations, etc.
 
    (a) Entry into customs bonded warehouses
      (1) Bottled distilled spirits withdrawn from bonded premises
        Under such regulations as the Secretary may prescribe, bottled
      distilled spirits may be withdrawn from bonded premises as
      provided in section 5214(a)(4) for transfer to customs bonded
      warehouses in which imported distilled spirits are permitted to
      be stored in bond for entry therein pending withdrawal therefrom
      as provided in subsection (b). For the purposes of this chapter,
      the withdrawal of distilled spirits from bonded premises under
      the provisions of this paragraph shall be treated as a withdrawal
      for exportation and all provisions of law applicable to distilled
      spirits withdrawn for exportation under the provisions of section
      5214(a)(4) shall apply with respect to spirits withdrawn under
      this paragraph.
      (2) Bottled distilled spirits eligible for export with benefit of
          drawback
        Under such regulations as the Secretary may prescribe,
      distilled spirits marked especially for export under the
      provisions of section 5062(b) may be shipped to a customs bonded
      warehouse in which imported distilled spirits are permitted to be
      stored, and entered in such warehouses pending withdrawal
      therefrom as provided in subsection (b), and the provisions of
      this chapter shall apply in respect of such distilled spirits as
      if such spirits were for exportation.
      (3) Time deemed exported
        For the purposes of this chapter, distilled spirits entered
      into a customs bonded warehouse as provided in this subsection
      shall be deemed exported at the time so entered.
    (b) Withdrawal from customs bonded warehouses
      Notwithstanding any other provisions of law, distilled spirits
    entered into customs bonded warehouses under the provisions of
    subsection (a) may, under such regulations as the Secretary may
    prescribe, be withdrawn from such warehouses for consumption in the
    United States by and for the official or family use of such foreign
    governments, organizations, and individuals who are entitled to
    withdraw imported distilled spirits from such warehouses free of
    tax.  Distilled spirits transferred to customs bonded warehouses
    under the provisions of this section shall be entered, stored, and
    accounted for in such warehouses under such regulations and bonds
    as the Secretary may prescribe, and may be withdrawn therefrom by
    such governments, organizations, and individuals free of tax under
    the same conditions and procedures as imported distilled spirits.
    (c) Withdrawal for domestic use
      Distilled spirits entered into customs bonded warehouses as
    authorized by this section may be withdrawn therefrom for domestic
    use, in which event they shall be treated as American goods
    exported and returned.
    (d) Sale or unauthorized use prohibited
      No distilled spirits withdrawn from customs bonded warehouses or
    otherwise brought into the United States free of tax for the
    official or family use of such foreign governments, organizations,
    or individuals as are authorized to obtain distilled spirits free
    of tax shall be sold, or shall be disposed of or possessed for any
    use other than an authorized use.  The provisions of section
    5001(a)(5) (FOOTNOTE 1) are hereby extended and made applicable to
    any person selling, disposing of, or possessing any distilled
    spirits in violation of the preceding sentence, and to the
    distilled spirits involved in any such violation.
       (FOOTNOTE 1) See References in Text note below.
 

Sources

    (Added Pub. L. 91-659, Sec. 3(a), Jan. 8, 1971, 84 Stat. 1965;
    amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4,
    1976, 90 Stat. 1834; Pub. L. 95-176, Sec. 2(d), Nov. 14, 1977, 91
    Stat. 1364; Pub. L. 96-39, title VIII, Sec. 807(a)(11), July 26,
    1979, 93 Stat. 282; Pub. L. 98-369, div.  A, title IV, Sec.
    454(c)(2), July 18, 1984, 98 Stat. 820.)
 

References in Text

                             REFERENCES IN TEXT
      Section 5001(a)(5), referred to in subsec. (d), was redesignated
    section 5001(a)(4) by Pub. L. 103-465, title I, Sec. 136(a), Dec.
    8, 1994, 108 Stat. 4841.
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5066 was renumbered 5067 of this title.
                                 AMENDMENTS
      1984 - Subsec. (a)(2). Pub. L. 98-369 substituted ''marked'' for
    ''stamped or restamped, and marked,''.
      1979 - Subsec. (a)(1). Pub. L. 96-39, Sec. 807(a)(11)(A),
    substituted ''bottled distilled spirits'' for ''distilled spirits
    bottled in bond for export under the provisions of section 5233, or
    bottled distilled spirits returned to bonded premises under section
    5215(b),''.
      Subsec. (b). Pub. L. 96-39, Sec. 807(a)(11)(B), struck out ''or
    domestic distilled spirits transferred to customs bonded warehouses
    under section 5521(d)(2)'' after ''the provisions of subsection
    (a)''.
      1977 - Subsec. (a)(1). Pub. L. 95-176 substituted par. (1)
    heading ''Bottled distilled spirits withdrawn from bonded
    premises'' for ''Distilled spirits bottled in bond for export'' and
    authorized withdrawal of bottled distilled spirits returned to
    bonded premises under section 5215(b) as provided in section
    5214(a)(4).
      1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out ''or his
    delegate'' after ''Secretary'' wherever appearing.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 effective July 1, 1985, see section
    456(b) of Pub. L. 98-369, set out as an Effective Date note under
    section 5101 of this title.
                      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 section 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.
                               EFFECTIVE DATE
      Section 6 of Pub. L. 91-659 provided that: ''This Act (enacting
    this section and amending sections 5008, 5173, 5178, 5215, and 5232
    of this title) shall take effect on the first day of the first
    calendar month which begins more than 90 days after the date of the
    enactment of this Act (Jan. 8, 1971).''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5008, 5214 of this title.