Internal Revenue Code:Sec. 5232. Imported distilled spirits

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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. 5232. Imported distilled spirits
 
    (a) Transfer to distilled spirits plant without payment of tax
      Distilled spirits imported or brought into the United States in
    bulk containers may, under such regulations as the Secretary shall
    prescribe, be withdrawn from customs custody and transferred in
    such bulk containers or by pipeline to the bonded premises of a
    distilled spirits plant without payment of the internal revenue tax
    imposed on such distilled spirits.  The person operating the bonded
    premises of the distilled spirits plant to which such spirits are
    transferred shall become liable for the tax on distilled spirits
    withdrawn from customs custody under this section upon release of
    the spirits from customs custody, and the importer, or the person
    bringing such distilled spirits into the United States, shall
    thereupon be relieved of his liability for such tax.
    (b) Withdrawals, etc.
      Distilled spirits transferred pursuant to subsection (a) -
        (1) may be redistilled or denatured only if of 185 degrees or
      more of proof, and
        (2) may be withdrawn for any purpose authorized by this
      chapter, in the same manner as domestic distilled spirits.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1366; amended Pub. L. 90-630, Sec. 3(a), Oct. 22, 1968, 82 Stat.
    1328; Pub. L. 91-659, Sec. 7, Jan. 8, 1971, 84 Stat. 1967; Pub. L.
    94-455, title XIX, Sec. 1905(a)(15), Oct. 4, 1976, 90 Stat. 1820;
    Pub. L. 96-39, title VIII, Sec. 807(a)(33), July 26, 1979, 93 Stat.
    286.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5232, acts Aug. 16, 1954, ch. 736, 68A Stat. 643;
    Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 206(b), 72 Stat.
    1431, related to bond requirements of internal revenue bonded
    warehouses, prior to the general revision of this chapter by Pub.
    L. 85-859. See sections 5005(c)(1), 5006(a)(2), 5173(a), (c)(1),
    5174(a)(1), 5176(a), (b), and 5177(b)(1) of this title.
      Provisions similar to those comprising this section were
    contained in prior section 5311, act Aug. 16, 1954, ch. 736, 68A
    Stat. 658, prior to the general revision of this chapter by Pub. L.
    85-859.
                                 AMENDMENTS
      1979 - Subsec. (b). Pub. L. 96-39 redesignated par. (2) and (3)
    as (1) and (2). Former par. (1), which prohibited distilled spirits
    transferred pursuant to subsection (a) from being bottled in bond
    under section 5233, was struck out.
      1976 - Subsec. (a). Pub. L. 94-455 inserted '', or the person
    bringing such distilled spirits into the United States,'' after
    ''and the importer''.
      1971 - Subsec. (a). Pub. L. 91-659, Sec. 7(a), extended privilege
    of transfer of distilled spirits to the plant without payment of
    tax to distilled spirits imported, or brought into the United
    States, and struck out reference to section 5001.
      Subsec. (b). Pub. L. 91-659, Sec. 7(b), struck out ''Imported''
    before ''distilled spirits'' and thus applied subsection to all
    distilled spirits.
      1968 - Pub. L. 90-630 permitted withdrawal in bulk containers or
    by pipeline from customs custody to internal revenue bond without
    payment of internal revenue taxes of all imported distilled spirits
    in bulk containers, regardless of proof, extended to all such
    imported distilled spirits the withdrawal privileges already
    available to imported distilled spirits of at least 185 proof,
    whether or not they have been redistilled or denatured, provided
    that transferor's liability for the internal revenue tax ceases
    when the transferee's liability attaches, and established that
    imported bulk spirits are not eligible for the bottled in bond
    privileges available to domestic spirits.
                      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 1976 AMENDMENT
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than 90 days after Oct. 4, 1976, see section
    1905(d) of Pub. L. 94-455, set out as a note under section 5005 of
    this title.
                      EFFECTIVE DATE OF 1971 AMENDMENT
      Amendment by Pub. L. 91-659 effective on first day of first
    calendar month which begins more than 90 days after Jan. 8, 1971,
    see section 6 of Pub. L. 91-659, set out as an Effective Date note
    under section 5066 of this title.
                      EFFECTIVE DATE OF 1968 AMENDMENT
      Amendment by Pub. L. 90-630 applicable only to withdrawals from
    customs custody on or after first day of first calendar month which
    begins more than 90 days after Oct. 22, 1968, see section 4 of Pub.
    L. 90-630, set out as a note under section 5008 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5001, 5003, 5007 of this
    title.