United States Code · Section
§ 5215 — Return Of Tax Determined Distilled Spirits To Bonded Premises
26 U.S.C. § 5215
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(a) Under such regulations as the Secretary may prescribe, distilled spirits on which tax has been determined or paid may be returned to the bonded premises of a distilled spirits plant but only for destruction, denaturation, redistillation, reconditioning, or rebottling.
(b) All provisions of this chapter applicable to distilled spirits in bond shall be applicable to distilled spirits returned to bonded premises under the provisions of this section on such return.
(c) Under such regulations as the Secretary shall prescribe, bottled distilled spirits withdrawn from bonded premises may be returned to bonded premises for relabeling or reclosing, and the tax under section 5001 shall not again be collected on such spirits.
(d) For provisions relating to the abatement, credit, or refund of tax on distilled spirits returned to a distilled spirits plant under this section, see section 5008(c).
Implementing Regulations
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§ 19.453 Return of bottled spirits for relabeling or reclosing.27 C.F.R. § 19.453
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§ 19.455 Return of spirits withdrawn for export with benefit of drawback.27 C.F.R. § 19.455
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§ 19.316 Redistillation.27 C.F.R. § 19.316
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§ 19.525 Reclosing.27 C.F.R. § 19.525
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§ 19.58 Taxpaid spirits or wines on bonded premises.27 C.F.R. § 19.58