26 USC 5211 - Production and entry of distilled spirits

U.S Code last checked for updates: Nov 22, 2024

§ 5211.

Production and entry of distilled spirits

(1)

deposit of such spirits on bonded premises for storage or processing;

(2)

withdrawal upon determination of tax as authorized by law;

(3)

withdrawal under the provisions of section 5214; and

(4)

transfer for redistillation under the provisions of section 5223.

(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, § 807(a)(26), July 26, 1979, 93 Stat. 284.)

cite as: 26 USC 5211