Annual edition
Subsec. (b). Pub. L. 96–39 redesignated par. (2) and (3) as (1) and (2). Former par. (1), which prohibited distilled spirits transferred pursuant to subsection (a) from being bottled in bond under section 5233, was struck out.
Source credit
Pub. L. 96–39, title VIII, § 807(a)(33), July 26, 1979, 93 Stat. 286.
Oct 4, 1976 – Jul 26, 1979
Amended · full text not held
Subsec. (a). Pub. L. 94–455 inserted “, or the person bringing such distilled spirits into the United States,” after “and the importer”.
Source credit
Pub. L. 94–455, title XIX, § 1905(a)(15), Oct. 4, 1976, 90 Stat. 1820
Jan 8, 1971 – Oct 4, 1976
Amended · full text not held
Subsec. (a). Pub. L. 91–659, § 7(a), extended privilege of transfer of distilled spirits to the plant without payment of tax to distilled spirits imported, or brought into the United States, and struck out reference to section 5001.
Source credit
Pub. L. 91–659, § 7, Jan. 8, 1971, 84 Stat. 1967
Oct 22, 1968 – Jan 8, 1971
Amended · full text not held
Pub. L. 90–630 permitted withdrawal in bulk containers or by pipeline from customs custody to internal revenue bond without payment of internal revenue taxes of all imported distilled spirits in bulk containers, regardless of proof, extended to all such imported distilled spirits the withdrawal privileges already available to imported distilled spirits of at least 185 proof, whether or not they have been redistilled or denatured, provided that transferor’s liability for the internal revenue tax ceases when the transferee’s liability attaches, and established that imported bulk spirits are not eligible for the bottled in bond privileges available to domestic spirits.
Source credit
amended Pub. L. 90–630, § 3(a), Oct. 22, 1968, 82 Stat. 1328
Sep 2, 1958 – Oct 22, 1968
Enacted · full text not held
Source credit
Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366
