Collapse to view only § 5311. Detention of containers
- § 5311. Detention of containers
- § 5312. Production and use of distilled spirits for experimental research
- § 5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United States
- § 5314. Special applicability of certain provisions
- [§ 5315. Repealed.
§ 5311. Detention of containers
It shall be lawful for any internal revenue officer to detain any container, containing or supposed to contain, distilled spirits, wines, or beer, when he has reason to believe that the tax imposed by law on such distilled spirits, wines, or beer has not been paid or determined as required by law, or that such container is being removed in violation of law; and every such container may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than 72 hours without process of law or intervention of the officer to whom such detention is to be reported.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375.)
§ 5312. Production and use of distilled spirits for experimental research
(a) Scientific institutions and colleges of learning
(b) Experimental distilled spirits plants
Under such regulations as the Secretary may prescribe and on the filing of such bonds and applications as he may require, experimental distilled spirits plants may, at the discretion of the Secretary, be established and operated for specific and limited periods of time solely for experimentation in, or development of—
(1) sources of materials from which distilled spirits may be produced;
(2) processes by which distilled spirits may be produced or refined; or
(3) industrial uses of distilled spirits.
(c) Authority to exempt
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
§ 5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United States
Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as may be prescribed by the Secretary.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
§ 5314. Special applicability of certain provisions
(a) Puerto Rico
(1) Applicability
(2) In general
Distilled spirits for the purposes authorized in section 5214(a)(2) and (3), denatured distilled spirits, and articles, as described in this paragraph, produced or manufactured in Puerto Rico, may be brought into the United States free of any tax imposed by section 5001(a)(9) or 7652(a)(1) for disposal under the same conditions as like spirits, denatured spirits, and articles, produced or manufactured in the United States; and the provisions of this chapter and regulations promulgated thereunder (and all other provisions of the internal revenue laws applicable to the enforcement thereof, including the penalties of special application thereto) relating to the production, bonded warehousing, and denaturation of distilled spirits, to the withdrawal of distilled spirits or denatured distilled spirits, and to the manufacture of articles from denatured distilled spirits, shall, insofar as applicable, extend to and apply in Puerto Rico in respect of—
(A) distilled spirits for shipment to the United States for the purposes authorized in section 5214(a)(2) and (3);
(B) distilled spirits for denaturation;
(C) denatured distilled spirits for shipment to the United States;
(D) denatured distilled spirits for use in the manufacture of articles for shipment to the United States; and
(E) articles, manufactured from denatured distilled spirits, for shipment to the United States.
(3) Withdrawals authorized by Puerto Rico
(4) Costs of administration
(b) Virgin Islands
(1) In general
Distilled spirits for the purposes authorized in section 5214(a)(2) and (3), denatured distilled spirits, and articles, as described in this paragraph, produced or manufactured in the Virgin Islands, may be brought into the United States free of any tax imposed by section 7652(b)(1) for disposal under the same conditions as like spirits, denatured spirits, and articles, produced or manufactured in the United States; and the provisions of this chapter and regulations promulgated thereunder (and all other provisions of the internal revenue laws applicable to the enforcement thereof, including the penalties of special application thereto) relating to the production, bonded warehousing, and denaturation of distilled spirits, to the withdrawal of distilled spirits or denatured distilled spirits, and to the manufacture of articles from denatured distilled spirits, shall, insofar as applicable, extend to and apply in the Virgin Islands in respect of—
(A) distilled spirits for shipment to the United States for the purposes authorized in section 5214(a)(2) and (3);
(B) distilled spirits for denaturation;
(C) denatured distilled spirits for shipment to the United States;
(D) denatured distilled spirits for use in the manufacture of articles for shipment to the United States; and
(E) articles, manufactured from denatured distilled spirits, for shipment to the United States.
(2) Advance of funds
(3) Regulations issued by Virgin Islands
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375; amended Pub. L. 94–455, title XIX, §§ 1905(a)(18), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834; Pub. L. 115–141, div. U, title IV, § 401(a)(245), Mar. 23, 2018, 132 Stat. 1195.)
[§ 5315. Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]