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

§ 5231 Entry for deposit

All distilled spirits entered for deposit on the bonded premises of a distilled spirits plant under section shall, under such regulations as the Secretary shall prescribe, be deposited in the facilities on the bonded premises designated in the entry for deposit.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; 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)(32), July 26, 1979, 93 Stat. 286.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5231

Source: decipher.legal/usc/26/5231 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)