Bulk distilled spirits on which the internal revenue tax has not been paid or determined as authorized by law may, under such regulations as the Secretary shall prescribe, be transferred in bond between bonded premises in any approved container. For the purposes of this chapter, the removal of bulk distilled spirits for transfer in bond between bonded premises shall not be construed to be a withdrawal from bonded premises. The provisions of this section restricting transfers to bulk distilled spirits shall not apply to alcohol bottled under the provisions of section 5235 which is to be withdrawn for industrial purposes. In the case of distilled spirits transferred in bond after , between bonded premises belonging to the same person or members of the same controlled group (within the meaning of section 5001(c)(2)) this section shall be applied without regard to whether distilled spirits are bulk distilled spirits. In the case of distilled spirits transferred in bond from the person who distilled or processed such distilled spirits (hereinafter referred to as “transferor”) to another person for bottling or storage of such distilled spirits, and returned to the transferor for removal, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits, but only if the transferor retains title during the entire period between such distillation, or processing, and removal.
Pub. L. 85–859, title II, § 20172 Stat. 1362Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 96–39, title VIII, § 805(b)(2)93 Stat. 276Pub. L. 96–598, § 6(d)94 Stat. 3490Pub. L. 115–97, title I, § 13808(a)131 Stat. 2177Pub. L. 116–94, div. Q, title I, § 144(h)(1)133 Stat. 3235Pub. L. 116–260, div. EE, title I, § 106(h)(1)134 Stat. 3045(Added , , ; amended , , ; , , ; , , ; , , ; , , ; , (2), , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 639Pub. L. 85–859section 5204(b) of this titleA prior section 5212, , , related to the prevention and detection of fraud and contained a cross reference to provisions for gauging and marking of spirits, prior to the general revision of this chapter by . See .
act Aug. 16, 1954, ch. 73668A Stat. 634Pub. L. 85–859Provisions similar to those comprising this section were contained in prior sections 5194(a), (e) to (g), 5217(a), 5246, 5308, , to 636, 641, 647, 657, prior to the general revision of this chapter by .
Amendments
Pub. L. 116–2602020— substituted “between bonded premises belonging to the same person or members of the same controlled group (within the meaning of section 5001(c)(2))” for “and before ,” and inserted at end “In the case of distilled spirits transferred in bond from the person who distilled or processed such distilled spirits (hereinafter referred to as ‘transferor’) to another person for bottling or storage of such distilled spirits, and returned to the transferor for removal, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits, but only if the transferor retains title during the entire period between such distillation, or processing, and removal.”
Pub. L. 116–942019— substituted “” for “”.
Pub. L. 115–972017— inserted at end “In the case of distilled spirits transferred in bond after , and before , this section shall be applied without regard to whether distilled spirits are bulk distilled spirits.”
Pub. L. 96–598section 5235 of this title1980— inserted provision that restriction on transfers to bulk distilled spirits not apply to alcohol bottled under which is to be withdrawn for industrial purposes.
Pub. L. 96–391979— substituted “Bulk distilled spirits” for “Distilled spirits” and “bulk distilled spirits” for “distilled spirits”.
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Pub. L. 116–260, div. EE, title I, § 106(h)(3)134 Stat. 3045
Effective Date of 2019 Amendment
Pub. L. 116–94, div. Q, title I, § 144(h)(2)133 Stat. 3235
Effective Date of 2017 Amendment
Pub. L. 115–97, title I, § 13808(b)131 Stat. 2178
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 .