Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe.
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, § 807(a)(27)93 Stat. 285(Added , , ; amended , , ; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 639Pub. L. 85–859A prior section 5213, , , related to return of materials used in the manufacture of distilled spirits, prior to the general revision of this chapter by . See sections 5002(a)(6) and 5291 of this title.
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) and 5244, , , 647, prior to the general revision of this chapter by .
Amendments
Pub. L. 96–391979— substituted “Subject to the provisions of section 5173” for “On application to the Secretary and subject to the provisions of section 5174(a)”.
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
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 .