1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter C
  6. part II
  7. subpart C
  8. § 5232

View all text of Subpart C [§ 5231 - § 5236]

§ 5232. Imported distilled spirits
(a) Transfer to distilled spirits plant without payment of tax
(b) Withdrawals, etc.
Distilled spirits transferred pursuant to subsection (a)—
(1) may be redistilled or denatured only if of 185 degrees or more of proof, and
(2) may be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1366; amended Pub. L. 90–630, § 3(a), Oct. 22, 1968, 82 Stat. 1328; Pub. L. 91–659, § 7, Jan. 8, 1971, 84 Stat. 1967; Pub. L. 94–455, title XIX, § 1905(a)(15), Oct. 4, 1976, 90 Stat. 1820; Pub. L. 96–39, title VIII, § 807(a)(33), July 26, 1979, 93 Stat. 286.)

CITE AS: 26 USC 5232