Internal Revenue Code:Sec. 5231. Entry for deposit

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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 C - Operation of Distilled Spirits Plants
         PART II - OPERATIONS ON BONDED PREMISES
          Subpart C - Storage
        

Statute

    Sec. 5231. Entry for deposit
 
      All distilled spirits entered for deposit on the bonded premises
    of a distilled spirits plant under section 5211 shall, under such
    regulations as the Secretary shall prescribe, be deposited in the
    facilities on the bonded premises designated in the entry for
    deposit.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1366; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(32),
    July 26, 1979, 93 Stat. 286.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5231, act Aug. 16, 1954, ch. 736, 68A Stat. 643,
    related to authority to establish internal revenue bonded
    warehouses, prior to the general revision of this chapter by Pub.
    L. 85-859. See sections 5171(a), 5172, 5173(a), and
    5178(a)(1)(A)(B), (3)(A)(B) of this title.
      Provisions similar to those comprising this section were
    contained in prior section 5242(a), (b)(5), act Aug. 16, 1954, ch.
    736, 68A Stat. 645, prior to the general revision of this chapter
    by Pub. L. 85-859.
                                 AMENDMENTS
      1979 - Pub. L. 96-39 struck out in section catchline ''in
    storage'' after ''for deposit'' and subsec. (a) catchline and in
    text substituted ''on the bonded premises of a distilled spirits
    plant'' for ''in storage'' and ''in the facilities'' for ''in
    storage facilities'' and repealed subsec. (b) which related to a
    cross reference to section 5006(a)(2) for provisions requiring that
    all distilled spirits entered for deposit be withdrawn within 20
    years from date of original entry for deposit.
      1976 - Subsec. (a). Pub. L. 94-455 struck out ''or his delegate''
    after ''Secretary''.
                      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
      Section effective July 1, 1959, see section 210(a)(1) of Pub. L.
    85-859, set out as a note under section 5001 of this title.