US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 5213: Withdrawal of distilled spirits from bonded premises on determination of tax

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER

Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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