26-U.S.C.-5235

§5235 – Bottling of Alcohol For Industrial Purposes

Pathway

Title 26 > Subtitle E > Chapter 51 > Subchapter C > Part II > Subpart C > Section 5235

Details

• Reference: Section 5235
• Legend: §5235 – Bottling of Alcohol For Industrial Purposes
• USCode Year: 2013

Provision Content

Alcohol for industrial purposes may be bottled, labeled, and cased on bonded premises of a distilled spirits plant prior to payment or determination of tax, under such regulations as the Secretary may prescribe.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1369; 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)(36), July 26, 1979, 93 Stat. 286; Pub. L. 98–369, div. A, title IV, §454(c)(8), July 18, 1984, 98 Stat. 821.)

Prior Provisions

Provisions similar to those comprising this section were contained in prior section 5305, act Aug. 16, 1954, ch. 736, 68A Stat. 657, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1984—Pub. L. 98–369 struck out stamped, before labeled, and struck out provision that section 5205(a)(1) shall not apply to alcohol bottled, stamped, and labeled as such under this section.

1979—Pub. L. 96–39 substituted section 5205(a)(1) shall not apply for sections 5178(a)(4)(A), 5205(a)(1), and 5233 (relating to the bottling of distilled spirits in bond) shall not be applicable.

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

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.

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.

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.

26-U.S.C.-5234 in the Legal Encyclopedia: And Beer

In this entry about 26-U.S.C.-5234, 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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