All distilled spirits entered for deposit on the bonded premises of a distilled spirits plant under section 5211 shall, under such regulations as the Secretary shall prescribe, be deposited in the facilities on the bonded premises designated in the entry for deposit.
Pub. L. 85–859, title II, § 20172 Stat. 1366Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 96–39, title VIII, § 807(a)(32)93 Stat. 286(Added , , ; amended , , ; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 643Pub. L. 85–859A prior section 5231, , , related to authority to establish internal revenue bonded warehouses, prior to the general revision of this chapter by . See sections 5171(a), 5172, 5173(a), and 5178(a)(1)(A)(B), (3)(A)(B) of this title.
act Aug. 16, 1954, ch. 73668A Stat. 645Pub. L. 85–859Provisions similar to those comprising this section were contained in prior section 5242(a), (b)(5), , , prior to the general revision of this chapter by .
Amendments
Pub. L. 96–391979— struck out in section catchline “in storage” after “for deposit” and subsec. (a) catchline and in text substituted “on the bonded premises of a distilled spirits plant” for “in storage” and “in the facilities” for “in storage facilities” and repealed subsec. (b) which related to a cross reference to section 5006(a)(2) for provisions requiring that all distilled spirits entered for deposit be withdrawn within 20 years from date of original entry for deposit.
Pub. L. 94–4551976—Subsec. (a). 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 .
Effective Date
section 210(a)(1) of Pub. L. 85–859section 5001 of this titleSection effective , see , set out as a note under .