26-U.S.C.-5231
§5231 – Entry For Deposit
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter C > Part II > Subpart C > Section 5231
Details
- Reference: Section 5231
- Legend: §5231 – Entry For Deposit
- USCode Year: 2013
Provision Content
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.
(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.)
Prior Provisions
A prior section 5231, act Aug. 16, 1954, ch. 736, 68A Stat. 643, related to authority to establish internal revenue bonded warehouses, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5171(a), 5172, 5173(a), and 5178(a)(1)(A)(B), (3)(A)(B) of this title.
Provisions similar to those comprising this section were contained in prior section 5242(a), (b)(5), act Aug. 16, 1954, ch. 736, 68A Stat. 645, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1979—Pub. L. 96–39 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on the bonded premises of a distilled spirits plant for in storage and in the facilities for in storage facilities and repealed subsec.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to a cross reference to section 5006(a)(2) for provisions requiring that all distilled spirits entered for deposit be withdrawn within 20 years from date of original entry for deposit.
1976—Subsec. (a). Pub. L. 94–455 struck out or his delegate after Secretary.
Effective Date of 1979 Amendment
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.
Effective Date
Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5222 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-5222, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
26-U.S.C.-5206 in the Legal Encyclopedia: Wines
In this entry about 26-U.S.C.-5206, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.
Part II – Operations On Bonded Premises in the Legal Encyclopedia: Distilled Spirits
In this entry about Part II – Operations On Bonded Premises, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
Part I – General Provisions in the Legal Encyclopedia: And Beer
In this entry about Part I – General Provisions, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
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