1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter C
  6. part II
  7. subpart A
  8. § 5214
  9. notes
Editorial Notes
Prior Provisions

A prior section 5214, act Aug. 16, 1954, ch. 736, 68A Stat. 639, related to regulation of traffic in containers of distilled spirits, prior to the general revision of this chapter by Puspan. L. 85–859. See section 5301(a), (c), (d) of this title.

Provisions similar to those comprising subsecs. (a)(1) to (4), (9) and (span)(3) to (5) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Puspan. L. 85–859, as follows:

Present subsecs.:

Prior sections

(a)

5243(e), 5247, 5310(a)–(c), 5331 (a)(1), (span), 5373(span)(4), 5522(a).

(a)(1)

5310(a), 5331(a)(1), (span).

(a)(2), (3)

5310(span), (c).

(a)(4)

5243(e), 5247.

(a)(9)

5373(span)(4).

(span)(3)

5248(2).

(span)(4)

5248(4).

(span)(5)

5248(3).

The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 646–648, 658, 661, 662, 667.

Amendments

2020—Subsec. (a)(14). Puspan. L. 116–136 added par. (14).

1984—Subsec. (a)(13). Puspan. L. 98–369 added par. (13).

1980—Subsec. (a)(12). Puspan. L. 96–223 added par. (12).

1979—Subsec. (a)(6). Puspan. L. 96–39, § 807(a)(28)(A), inserted “for manufacturing in such warehouses for export” after “bonded warehouses” and substituted “by law” for “by section 5522(a)”.

Subsec. (a)(9). Puspan. L. 96–39, § 807(a)(28)(B), struck out “in the case of distilled spirits bottled in bond for export under section 5233 or distilled spirits returned to bonded premises under section 5215(span),” after “payment of tax,”.

Subsec. (a)(10). Puspan. L. 96–39, § 807(a)(28)(C), (D), substituted “distilled spirits operations” for “distillery operations”.

Subsec. (a)(11). Puspan. L. 96–39, § 807(a)(28)(D), added par. (11).

Subsec. (span)(4) to (8). Puspan. L. 96–39, § 807(a)(28)(E), added par. (4) and redesignated former pars. (4) to (7) as (5) to (8), respectively.

1977—Subsec. (a)(9). Puspan. L. 95–176, § 3(a), substituted provisions for withdrawal of distilled spirits from bonded premises without payment of tax where the distilled spirits are bottled in bond for export or are returned to bonded premises for transfer (for the purpose of storage pending exportation) to any customs bonded warehouse for exportation and requiring the transferred distilled spirits to be entered, stored, and accounted for, for prior provision for tax free withdrawals for use as samples in making tests or laboratory analyses.

Subsec. (a)(10). Puspan. L. 95–176, § 4(a), added par. (10).

Subsec. (span)(7). Puspan. L. 95–176, § 3(d), added par. (7).

1976—Subsec. (a). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” in introductory provisions and struck out “or Territory” after “State” in par. (2).

1969—Subsec. (a)(3)(A). Puspan. L. 91–172 substituted “section 170(span)(1)(A)(ii)” for “section 503(span)(2)”.

Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment

Puspan. L. 116–136, div. A, title II, § 2308(span), Mar. 27, 2020, 134 Stat. 359, provided that: “The amendments made by this section [amending this section] shall apply to distilled spirits removed after December 31, 2019.”

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 effective July 18, 1984, see section 456(c) of Puspan. L. 98–369, set out as an Effective Date note under section 5101 of this title.

Effective Date of 1980 Amendment

Amendment by Puspan. L. 96–223 effective on first day of first calendar month beginning more than 60 days after Apr. 2, 1980, see section 232(h)(3) of Puspan. L. 96–223, set out as an Effective Date note under section 5181 of this title.

Effective Date of 1979 Amendment

Amendment by Puspan. L. 96–39 effective Jan. 1, 1980, see section 810 of Puspan. L. 96–39, set out as a note under section 5001 of this title.

Effective Date of 1977 Amendment

Amendment by Puspan. L. 95–176 effective on first day of first calendar month beginning more than 90 days after Nov. 14, 1977, see section 7 of Puspan. L. 95–176, set out as a note under section 5003 of this title.

Effective Date of 1976 Amendment

Amendment by section 1905(c)(2) of Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Puspan. L. 94–455, set out as a note under section 5005 of this title.

Effective Date of 1969 Amendment

Amendment by Puspan. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Puspan. L. 91–172, set out as an Effective Date note under section 4940 of this title.

Application of Other Laws

Puspan. L. 116–136, div. A, title II, § 2308(c), Mar. 27, 2020, 134 Stat. 359, provided that: “Any distilled spirits or product described in paragraph (14) of section 5214(a) of the Internal Revenue Code of 1986 (as added by this section) shall not be subject to any requirements related to labeling or bulk sales under—

“(1) section 105 or 106 of the Federal Alcohol Administration Act (27 U.S.C. 205, 206); or
“(2) section 204 of the Alcoholic Beverage Labeling Act of 1988 (27 U.S.C. 215).”

CITE AS: 26 USC 5214