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

26 U.S.C. § 5313: Withdrawal of distilled spirits from customs custody free of tax for use of the United States

Where this section sits in the code

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

Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as may be prescribed by the Secretary.

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

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