26 USC 5232 - Imported distilled spirits

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

§ 5232.

Imported distilled spirits

(a)

Transfer to distilled spirits plant without payment of tax

(b)

Withdrawals, etc.

Distilled spirits transferred pursuant to subsection (a)—

(1)

may be redistilled or denatured only if of 185 degrees or more of proof, and

(2)

may be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 90–630, § 3(a), Oct. 22, 1968, 82 Stat. 1328; Pub. L. 91–659, § 7, Jan. 8, 1971, 84 Stat. 1967; Pub. L. 94–455, title XIX, § 1905(a)(15), Oct. 4, 1976, 90 Stat. 1820; Pub. L. 96–39, title VIII, § 807(a)(33), July 26, 1979, 93 Stat. 286.)

cite as: 26 USC 5232