1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter C
  6. part II
  7. subpart A
  8. § 5215

View all text of Subpart A [§ 5211 - § 5216]

§ 5215. Return of tax determined distilled spirits to bonded premises
(a) General rule
(b) Applicability of chapter to distilled spirits returned to a distilled spirits plant
(c) Return of bottled distilled spirits for relabeling and reclosing
(d) Cross reference
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1364; amended Pub. L. 89–44, title VIII, § 805(c), June 21, 1965, 79 Stat. 161; Pub. L. 91–659, § 2(c), Jan. 8, 1971, 84 Stat. 1964; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 2(a), Nov. 14, 1977, 91 Stat. 1363; Pub. L. 96–39, title VIII, § 807(a)(29), July 26, 1979, 93 Stat. 285; Pub. L. 98–369, div. A, title IV, § 454(c)(7), July 18, 1984, 98 Stat. 821.)

CITE AS: 26 USC 5215