Source: https://uscode.house.gov/view.xhtml?req=(title:26%20section:5212%20edition:prelim)
Timestamp: 2020-08-07 22:00:14
Document Index: 221299339

Matched Legal Cases: ['§ 5212', '§5212', '§201', '§1906', '§805', '§6', '§13808', '§144', '§144', '§13808']

[USC02] 26 USC 5212: Transfer of distilled spirits between bonded premises
<< Previous TITLE 26 / Subtitle E / CHAPTER 51 / Subchapter C / PART II / Subpart A / § 5212 Next >>
26 USC 5212: Transfer of distilled spirits between bonded premises Text contains those laws in effect on August 6, 2020
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter C-Operation of Distilled Spirits PlantsPART II-OPERATIONS ON BONDED PREMISESSubpart A-General
§5212. Transfer of distilled spirits between bonded premises
Bulk distilled spirits on which the internal revenue tax has not been paid or determined as authorized by law may, under such regulations as the Secretary shall prescribe, be transferred in bond between bonded premises in any approved container. For the purposes of this chapter, the removal of bulk distilled spirits for transfer in bond between bonded premises shall not be construed to be a withdrawal from bonded premises. The provisions of this section restricting transfers to bulk distilled spirits shall not apply to alcohol bottled under the provisions of section 5235 which is to be withdrawn for industrial purposes. In the case of distilled spirits transferred in bond after December 31, 2017, and before January 1, 2021, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1362 ; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 96–39, title VIII, §805(b)(2), July 26, 1979, 93 Stat. 276 ; Pub. L. 96–598, §6(d), Dec. 24, 1980, 94 Stat. 3490 ; Pub. L. 115–97, title I, §13808(a), Dec. 22, 2017, 131 Stat. 2177 ; Pub. L. 116–94, div. Q, title I, §144(h)(1), Dec. 20, 2019, 133 Stat. 3235 .)
A prior section 5212, act Aug. 16, 1954, ch. 736, 68A Stat. 639 , related to the prevention and detection of fraud and contained a cross reference to provisions for gauging and marking of spirits, prior to the general revision of this chapter by Pub. L. 85–859. See section 5204(b) of this title.
Provisions similar to those comprising this section were contained in prior sections 5194(a), (e) to (g), 5217(a), 5246, 5308, act Aug. 16, 1954, ch. 736, 68A Stat. 634 to 636, 641, 647, 657, prior to the general revision of this chapter by Pub. L. 85–859.
2019-Pub. L. 116–94 substituted "January 1, 2021" for "January 1, 2020".
2017-Pub. L. 115–97 inserted at end "In the case of distilled spirits transferred in bond after December 31, 2017, and before January 1, 2020, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits."
1980-Pub. L. 96–598 inserted provision that restriction on transfers to bulk distilled spirits not apply to alcohol bottled under section 5235 of this title which is to be withdrawn for industrial purposes.
1979-Pub. L. 96–39 substituted "Bulk distilled spirits" for "Distilled spirits" and "bulk distilled spirits" for "distilled spirits".
Pub. L. 116–94, div. Q, title I, §144(h)(2), Dec. 20, 2019, 133 Stat. 3235 , provided that: "The amendment made by this subsection [amending this section] shall apply to distilled spirits transferred in bond after December 31, 2019."
Pub. L. 115–97, title I, §13808(b), Dec. 22, 2017, 131 Stat. 2178 , provided that: "The amendments made by this section [amending this section] shall apply distilled spirits transferred in bond after December 31, 2017."