US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 5231: Entry for deposit

Where this section sits in the code

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

All distilled spirits entered for deposit on the bonded premises of a distilled spirits plant under section 5211 shall, under such regulations as the Secretary shall prescribe, be deposited in the facilities on the bonded premises designated in the entry for deposit.

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

Browse this collection