§ 5005.
(f)
Cross references
(1)
For provisions requiring bond covering operations at, and withdrawals from, distilled spirits plants, see section 5173.
(2)
For provisions relating to transfer of tax liability to redistiller in case of redistillation, see section 5223.
(3)
For liability for tax on denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section 5001(a)(5) and (6).
(4)
For liability for tax on distilled spirits withdrawn free of tax, see section 5001(a)(4).
(5)
For liability of wine producer for unlawfully using wine spirits withdrawn for the production of wine, see section 5391.
(6)
For provisions relating to transfer of tax liability for wine, see section 5043(a)(1)(A).
(Added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1318]; amended [Pub. L. 94–455, title XIX, § 1905(a)(1)], Oct. 4, 1976, [90 Stat. 1818]; [Pub. L. 95–176, § 4(b)], (d), Nov. 14, 1977, [91 Stat. 1366]; [Pub. L. 96–39, title VIII, § 807(a)(3)], July 26, 1979, [93 Stat. 280]; [Pub. L. 96–223, title II, § 232(e)(2)(D)], Apr. 2, 1980, [94 Stat. 280]; [Pub. L. 98–369, div. A, title IV, § 455(b)], July 18, 1984, [98 Stat. 823]; [Pub. L. 103–465, title I, § 136(c)(2)], Dec. 8, 1994, [108 Stat. 4841].)