Source: https://www.law.cornell.edu/uscode/text/26/5004?quicktabs_8=2
Timestamp: 2015-08-31 23:30:15
Document Index: 353573593

Matched Legal Cases: ['§ 5004', '§ 201', '§ 805', '§ 1906', '§ 4', '§ 807', '§ 232', '§ 807', '§ 807', '§ 805']

26 U.S. Code § 5004 - Lien for tax | LII / Legal Information Institute
Distilled spirits subject to lien (1)
General The tax imposed by section 5001
(a)(1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid.
Exceptions The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal revenue law for the production of distilled spirits when such distilled spirits are—
withdrawn from bonded premises free of tax under provisions of section 5214
(a)(1), (2), (3), (11), or (12), orsection 7510; or
Cross reference For provisions relating to extinguishing of lien in case of redistillation, see section 5223
(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1317; amended Pub. L. 89–44, title VIII, § 805(f)(1),June 21, 1965, 79 Stat. 161; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 4(c),Nov. 14, 1977, 91 Stat. 1366; Pub. L. 96–39, title VIII, § 807(a)(2),July 26, 1979, 93 Stat. 280; Pub. L. 96–223, title II, § 232(e)(2)(C),Apr. 2, 1980, 94 Stat. 280.)
Provisions similar to those comprising subsec. (b)(1) of this section were contained in prior section 5007
(e)(1), act Aug. 16, 1954, ch. 736, 68A Stat. 600, prior to the general revision of this chapter by Pub. L. 85–859.
1980—Subsec. (a)(2)(B). Pub. L. 96–223substituted “(11), or (12),” for “or (11),”.
1979—Subsec. (a)(2)(B). Pub. L. 96–39, § 807(a)(2)(C), substituted “(3), or (11)” for “or (3)”.
Subsecs. (b), (c). Pub. L. 96–39, § 807(a)(2)(A), (B), redesignatedsubsec. (c) as (b). Former subsec. (b), relating to other property subject to lien, was repealed.
1977—Subsec. (a)(2). Pub. L. 95–176struck out reference to par. (9) of section 5214
(a) in subpar. (B), and in subpar. (C) substituted “a customs bonded warehouse” for “customs manufacturing bonded warehouses” and provided for termination of the lien for tax when the distilled spirits are used in certain research, development, or testing.
1976—Subsec. (b)(3)(B), (4). Pub. L. 94–455struck out “or his delegate” after “Secretary”, wherever appearing.
1965—Subsec. (c). Pub. L. 89–44substituted “5223(e)” for “5223(d)”.
Amendment by Pub. L. 96–223effective on the first day of the first calendar month beginning more than 60 days after Apr. 2, 1980, see section 232(h)(3) ofPub. L. 96–223, set out as an Effective Date note under section 5181 of this title.
Pub. L. 89–44, title VIII, § 805(g)(2),June 21, 1965, 79 Stat. 162, provided that: “The amendments made by subsections (b), (d), and (f) (other than paragraph (6)) [amending this section and sections 5025, 5083, 5223, and 5234 of this title], shall take effect on October 1, 1965.”