General
No distilled spirits on which tax has been paid or determined shall be stored or allowed to remain on the bonded premises of any distilled spirits plant, under the penalty of forfeiture of all spirits so found.
Exceptions
Pub. L. 85–859, title II, § 20172 Stat. 1404Pub. L. 96–39, title VIII, § 807(a)(55)93 Stat. 289(Added , , ; amended , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 685Pub. L. 85–859section 5687 of this titleA prior section 5612, , , related to penalty for using material or removing spirits without supervision, prior to the general revision of this chapter by . See .
act Aug. 16, 1954, ch. 73668A Stat. 688Pub. L. 85–859Provisions similar to those comprising subsec. (a) of this section were contained in prior section 5625, , , prior to the general revision of this chapter by .
Amendments
Pub. L. 96–39section 5233 of this title1979—Subsec. (b). redesignated subpars. (2) and (3) as (1) and (2), respectively, and struck out former subpars. (1) and (4) which excepted distilled spirits which were bottled in bond under and which were returned to bonded premises for rebottling, relabeling, or restamping in accordance with subsec. (d) of section 5233, and excepted such spirits, held on bonded premises, on which the tax had become payable by operation of law, but on which the tax had not been paid.
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 .
Suspension of Subsection (a) During 1980
Pub. L. 96–39, title VIII, § 808(c)(1)93 Stat. 291section 5061 of this title, , , set out as a note under , provided that subsec. (a) of this section was not to apply during 1980.