Source
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 91–172, title I, § 101(j)(29), Dec. 30, 1969, 83 Stat. 529; Pub. L. 94–455, title XIX, §§ 1905(c)(2),
1906
(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 95–176, §§ 3(a), (d),
4
(a), Nov. 14, 1977, 91 Stat. 1365; Pub. L. 96–39, title VIII, § 807(a)(28), July 26, 1979, 93 Stat. 285; Pub. L. 96–223, title II, § 232(e)(2)(B), Apr. 2, 1980, 94 Stat. 280; Pub. L. 98–369, div. A, title IV, § 455(a), July 18, 1984, 98 Stat. 823.)
Prior Provisions
A prior section
5214, act Aug. 16, 1954, ch. 736, 68A Stat. 639, related to regulation of traffic in containers of distilled spirits, prior to the general revision of this chapter by
Pub. L. 85–859. See section
5301
(a), (c), (d) of this title.
Provisions similar to those comprising subsecs. (a)(1) to (4), (9) and (b)(3) to (5) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by
Pub. L. 85–859, as follows:
| Present subsecs.: |
Prior sections |
| (a) | 5243(e), 5247, 5310(a)–(c), 5331 (a)(1), (b), 5373(b)(4), 5522(a). |
| (a)(1) | 5310(a), 5331(a)(1), (b). |
| (a)(2), (3) | 5310(b), (c). |
| (a)(4) | 5243(e), 5247. |
| (a)(9) | 5373(b)(4). |
| (b)(3) | 5248(2). |
| (b)(4) | 5248(4). |
| (b)(5) | 5248(3). |
The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 646–648, 658, 661, 662, 667.
Amendments
1984—Subsec. (a)(13).
Pub. L. 98–369 added par. (13).
1980—Subsec. (a)(12).
Pub. L. 96–223 added par. (12).
1979—Subsec. (a)(6).
Pub. L. 96–39, § 807(a)(28)(A), inserted “for manufacturing in such warehouses for export” after “bonded warehouses” and substituted “by law” for “by section
5522
(a)”.
Subsec. (a)(9).
Pub. L. 96–39, § 807(a)(28)(B), struck out “in the case of distilled spirits bottled in bond for export under section
5233 or distilled spirits returned to bonded premises under section
5215
(b),” after “payment of tax,”.
Subsec. (a)(10).
Pub. L. 96–39, § 807(a)(28)(C), (D), substituted “distilled spirits operations” for “distillery operations”.
Subsec. (a)(11).
Pub. L. 96–39, § 807(a)(28)(D), added par. (11).
Subsec. (b)(4) to (8).
Pub. L. 96–39, § 807(a)(28)(E), added par. (4) and redesignated former pars. (4) to (7) as (5) to (8), respectively.
1977—Subsec. (a)(9).
Pub. L. 95–176, § 3(a), substituted provisions for withdrawal of distilled spirits from bonded premises without payment of tax where the distilled spirits are bottled in bond for export or are returned to bonded premises for transfer (for the purpose of storage pending exportation) to any customs bonded warehouse for exportation and requiring the transferred distilled spirits to be entered, stored, and accounted for, for prior provision for tax free withdrawals for use as samples in making tests or laboratory analyses.
Subsec. (a)(10).
Pub. L. 95–176, § 4(a), added par. (10).
Subsec. (b)(7).
Pub. L. 95–176, § 3(d), added par. (7).
1976—Subsec. (a).
Pub. L. 94–455 struck out “or his delegate” after “Secretary” in introductory provisions and struck out “or Territory” after “State” in par. (2).
1969—Subsec. (a)(3)(A).
Pub. L. 91–172 substituted “section
170
(b)(1)(A)(ii)” for “section
503
(b)(2)”.
Effective Date of 1984 Amendment
Amendment by
Pub. L. 98–369 effective July 18, 1984, see section 456(c) of
Pub. L. 98–369, set out as an Effective Date note under section
5101 of this title.
Effective Date of 1980 Amendment
Amendment by
Pub. L. 96–223 effective on first day of first calendar month beginning more than 60 days after Apr. 2, 1980, see section 232(h)(3) of
Pub. L. 96–223, set out as an Effective Date note under section
5181 of this title.
Effective Date of 1979 Amendment
Amendment by
Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of
Pub. L. 96–39, set out as a note under section
5001 of this title.
Effective Date of 1977 Amendment
Amendment by
Pub. L. 95–176 effective on first day of first calendar month beginning more than 90 days after Nov. 14, 1977, see section 7 of
Pub. L. 95–176, set out as a note under section
5003 of this title.
Effective Date of 1976 Amendment
Amendment by section 1905(c)(2) of
Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of
Pub. L. 94–455, set out as a note under section
5005 of this title.
Effective Date of 1969 Amendment
Amendment by
Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of
Pub. L. 91–172, set out as an Effective Date note under section
4940 of this title.