United States Code (Last Updated: May 24, 2014) |
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 |
§ 5235. Bottling of alcohol for industrial purposes
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Alcohol for industrial purposes may be bottled, labeled, and cased on bonded premises of a distilled spirits plant prior to payment or determination of tax, under such regulations as the Secretary may prescribe.
Prior Provisions
Provisions similar to those comprising this section were contained in prior section 5305, act Aug. 16, 1954, ch. 736, 68A Stat. 657, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1984—Pub. L. 98–369 struck out “stamped,” before “labeled,” and struck out provision that section 5205(a)(1) shall not apply to alcohol bottled, stamped, and labeled as such under this section.
1979—Pub. L. 96–39 substituted “section 5205(a)(1) shall not apply” for “sections 5178(a)(4)(A), 5205(a)(1), and 5233 (relating to the bottling of distilled spirits in bond) shall not be applicable”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Effective Date Of Amendment
Amendment by Pub. L. 98–369 effective
Amendment by Pub. L. 96–39 effective