26 USC 5362 - Removals of wine from bonded wine cellars

Editorial Notes

Prior Provisions

A prior section 5362, act Aug. 16, 1954, ch. 736, 68A Stat. 665, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

1980—Subsec. (c)(4). Puspan. L. 96–601, § 2(a), substituted “customs bonded” for “class 6 customs manufacturing”.

Subsec. (e). Puspan. L. 96–601, § 2(span), added subsec. (e).

1979—Subsec. (span). Puspan. L. 96–39 substituted references to bonded premises for references to bonded wine cellars and inserted provisions relating to wine transferred in bond to a distilled spirits plant which may not be removed for consumption or sale as wine, provisions relating to continued liability for tax on wine transferred to bonded premises, and provisions defining “bonded premises”.

1976—Subsecs. (a) to (c). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (c)(9). Puspan. L. 94–455, § 1905(c)(4), struck out “and Territories” after “the several States”.

Subsec. (d). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

1967—Subsec. (d). Puspan. L. 90–73 added subsec. (d).

Statutory Notes and Related Subsidiaries

Effective Date of 1980 Amendment

Puspan. L. 96–601, § 2(c), Dec. 24, 1980, 94 Stat. 3496, provided that:

“The amendments made by this section [amending this section] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act [Dec. 24, 1980].”

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 1976 Amendment

Amendment by section 1905(c)(4) 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 1967 Amendment

Puspan. L. 90–73, § 1(span), Aug. 29, 1967, 81 Stat. 175, provided that:

“The amendment made by subsection (a) [amending this section] shall become effective on the first day of the first month which begins 90 days or more after the date of the enactment of this Act [Aug. 29, 1967].”