{"data":{"id":"us/26-u.s.c.-5231","jurisdiction":"us","citation":"26 U.S.C. § 5231","heading":"Entry for deposit","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"d4ceda44f4d042dae532170b6cf0682fd2c681a452cfe93a514c87766b3fdac1","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5223","next":"us/26-u.s.c.-5232"},"notice":"GroundRules: Original legal text. Not legal advice."}