26 USC 5313: Withdrawal of distilled spirits from customs custody free of tax for use of the United States

26 USC 5313: Withdrawal of distilled spirits from customs custody free of tax for use of the United States Text contains those laws in effect on July 17, 2024

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter E-General Provisions Relating to Distilled SpiritsPART III-MISCELLANEOUS PROVISIONS

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§5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United States

Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as may be prescribed by the Secretary.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1375 ; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 .)

Editorial Notes

Prior Provisions

A prior section 5313, act Aug. 16, 1954, ch. 736, 68A Stat. 659 , related to powers and duties of persons enforcing provisions respecting industrial alcohol plants, bonded warehouses, and denaturing plants, prior to the general revision of this chapter by Pub. L. 85–859. See section 5275 of this title.

Provisions similar to those comprising this section were contained in prior section 5310(b), act Aug. 16, 1954, ch. 736, 68A Stat. 658 , prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".