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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
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Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
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SubChapter C. Operation of Distilled Spirits Plants |
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Part II. OPERATIONS ON BONDED PREMISES |
| SubPart A. General |
| § 5211. Production and entry of distilled spirits |
| § 5212. Transfer of distilled spirits between bonded premises |
| § 5213. Withdrawal of distilled spirits from bonded premises on determination of tax |
| § 5214. Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax |
| § 5215. Return of tax determined distilled spirits to bonded premises |
| § 5216. Regulation of operations |
| SubPart B. Production |
| § 5221. Commencement, suspension, and resumption of operations |
| § 5222. Production, receipt, removal, and use of distilling materials |
| § 5223. Redistillation of spirits, articles, and residues |
| SubPart C. Storage |
| § 5231. Entry for deposit |
| § 5232. Imported distilled spirits |
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§ 5233. Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), |
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§ 5234. Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), |
| § 5235. Bottling of alcohol for industrial purposes |
| § 5236. Discontinuance of storage facilities and transfer of distilled spirits |
| SubPart D. Denaturation |
| § 5241. Authority to denature |
| § 5242. Denaturing materials |
| § 5243. Sale of abandoned spirits for denaturation without collection of tax |
| § 5244. Cross references |
Miscellaneous
A prior part II, Operation, consisted of sections 5241 to 5252, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,