Current through Pub. L. 119-100Open in workspace

§ 5213 Withdrawal of distilled spirits from bonded premises on determination of tax

Subject to the provisions of section , distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the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.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(27), July 26, 1979, 93 Stat. 285.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5213

Source: decipher.legal/usc/26/5213 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)