{"data":{"id":"us/26-u.s.c.-5313","jurisdiction":"us","citation":"26 U.S.C. § 5313","heading":"Withdrawal of distilled spirits from customs custody free of tax for use of the United States","body":"Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as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.","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":"67ccbe7f1726e21e229a79a93fb490bebc662933c3fbce6c1b035e18a2c00b18","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5312","next":"us/26-u.s.c.-5314"},"notice":"GroundRules: Original legal text. Not legal advice."}