US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 5004

Lien for tax

(a)

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.

(2)

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—
(A)
withdrawn from bonded premises on determination of tax; or
(B)
withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or
(C)
exported, deposited in a foreign-trade zone, used in the production of wine, laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, deposited in a customs bonded warehouse, or used in certain research, development, or testing, as provided by law.
(b)

Cross reference

For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).

Pub. L. 85–859, title II, § 20172 Stat. 1317Pub. L. 89–44, title VIII, § 805(f)(1)79 Stat. 161Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 95–176, § 4(c)91 Stat. 1366Pub. L. 96–39, title VIII, § 807(a)(2)93 Stat. 280Pub. L. 96–223, title II, § 232(e)(2)(C)94 Stat. 280(Added , , ; amended , , ; , , ; , , ; , , ; , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 73668A Stat. 598Pub. L. 85–859A prior section 5004, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

act Aug. 16, 1954, ch. 73668A Stat. 600Pub. L. 85–859Provisions similar to those comprising subsec. (b)(1) of this section were contained in prior section 5007(e)(1), , , prior to the general revision of this chapter by .

Amendments

Pub. L. 96–2231980—Subsec. (a)(2)(B). substituted “(11), or (12),” for “or (11),”.

Pub. L. 96–39, § 807(a)(2)(C)1979—Subsec. (a)(2)(B). , substituted “(3), or (11)” for “or (3)”.

Pub. L. 96–39, § 807(a)(2)(A)Subsecs. (b), (c). , (B), redesignated subsec. (c) as (b). Former subsec. (b), relating to other property subject to lien, was repealed.

Pub. L. 95–1761977—Subsec. (a)(2). struck 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.

Pub. L. 94–4551976—Subsec. (b)(3)(B), (4). struck out “or his delegate” after “Secretary”, wherever appearing.

Pub. L. 89–441965—Subsec. (c). substituted “5223(e)” for “5223(d)”.

Statutory Notes and Related Subsidiaries

Effective Date of 1980 Amendment

Pub. L. 96–223section 232(h)(3) of Pub. L. 96–223section 5181 of this titleAmendment by effective on the first day of the first calendar month beginning more than 60 days after , see , set out as an Effective Date note under .

Effective Date of 1979 Amendment

Pub. L. 96–39section 810 of Pub. L. 96–39section 5001 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1977 Amendment

Pub. L. 95–176section 7 of Pub. L. 95–176section 5003 of this titleAmendment by effective on first day of first calendar month beginning more than 90 days after , see , set out as a note under .

Effective Date of 1965 Amendment

Pub. L. 89–44, title VIII, § 805(g)(2)79 Stat. 162

“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 .”
, , , provided that: