Internal Revenue Code · 26 U.S.C.
§ 5212. Transfer of distilled spirits between bonded premises
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5212
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Last amended
- December 27, 2020 by Pub. L. 116–260
- Amendments
- 6 dated changes in the source credit
- Length
- 317 words · about 1 min to read
- Cross-references
- cites 2; cited by 2 Code sections and 0 other regulations
Bulk distilled spirits on which the internal revenue tax has not been paid or determined as authorized by law may, under such regulations as the Secretary shall prescribe, be transferred in bond between bonded premises in any approved container. For the purposes of this chapter, the removal of bulk distilled spirits for transfer in bond between bonded premises shall not be construed to be a withdrawal from bonded premises. The provisions of this section restricting transfers to bulk distilled spirits shall not apply to alcohol bottled under the provisions of section 5235 which is to be withdrawn for industrial purposes. In the case of distilled spirits transferred in bond after December 31, 2017, between bonded premises belonging to the same person or members of the same controlled group (within the meaning of section 5001(c)(2)) this section shall be applied without regard to whether distilled spirits are bulk distilled spirits. In the case of distilled spirits transferred in bond from the person who distilled or processed such distilled spirits (hereinafter referred to as “transferor”) to another person for bottling or storage of such distilled spirits, and returned to the transferor for removal, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits, but only if the transferor retains title during the entire period between such distillation, or processing, and removal.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 805(b)(2), July 26, 1979, 93 Stat. 276; Pub. L. 96–598, § 6(d), Dec. 24, 1980, 94 Stat. 3490; Pub. L. 115–97, title I, § 13808(a), Dec. 22, 2017, 131 Stat. 2177; Pub. L. 116–94, div. Q, title I, § 144(h)(1), Dec. 20, 2019, 133 Stat. 3235; Pub. L. 116–260, div. EE, title I, § 106(h)(1), (2), Dec. 27, 2020, 134 Stat. 3045.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 5235 Bottling of alcohol for industrial purposes
- § 5001(c)(2) Imposition, rate, and attachment of tax
Cited by 2 Code sections
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 116–260
- Amended by Pub. L. 116–94
- Amended by Pub. L. 115–97
- Amended by Pub. L. 96–598
- Amended by Pub. L. 96–39
- Amended by Pub. L. 94–455
- Added by Pub. L. 85–859
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter C Operation of Distilled Spirits Plants
- Part II OPERATIONS ON BONDED PREMISES
- Subpart A General
Nearby sections
- § 5211 Production and entry of distilled spirits
- § 5212 Transfer of distilled spirits between bonded premises
- § 5213 Withdrawal of distilled spirits from bonded premises on determination of tax
- § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- § 5215 Return of tax determined distilled spirits to bonded premises
- § 5216 Regulation of operations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 5212, act Aug. 16, 1954, ch. 736, 68A Stat. 639, related to the prevention and detection of fraud and contained a cross reference to provisions for gauging and marking of spirits, prior to the general revision of this chapter by Pub. L. 85–859. See section 5204(b) of this title.
Provisions similar to those comprising this section were contained in prior sections 5194(a), (e) to (g), 5217(a), 5246, 5308, act Aug. 16, 1954, ch. 736, 68A Stat. 634 to 636, 641, 647, 657, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2020—Pub. L. 116–260 substituted “between bonded premises belonging to the same person or members of the same controlled group (within the meaning of section 5001(c)(2))” for “and before January 1, 2021,” and inserted at end “In the case of distilled spirits transferred in bond from the person who distilled or processed such distilled spirits (hereinafter referred to as ‘transferor’) to another person for bottling or storage of such distilled spirits, and returned to the transferor for removal, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits, but only if the transferor retains title during the entire period between such distillation, or processing, and removal.”
2019—Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2020”.
2017—Pub. L. 115–97 inserted at end “In the case of distilled spirits transferred in bond after December 31, 2017, and before January 1, 2020, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits.”
1980—Pub. L. 96–598 inserted provision that restriction on transfers to bulk distilled spirits not apply to alcohol bottled under section 5235 of this title which is to be withdrawn for industrial purposes.
1979—Pub. L. 96–39 substituted “Bulk distilled spirits” for “Distilled spirits” and “bulk distilled spirits” for “distilled spirits”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Pub. L. 116–260, div. EE, title I, § 106(h)(3), Dec. 27, 2020, 134 Stat. 3045, provided that: “The amendments made by this subsection [amending this section] shall apply to distilled spirits transferred in bond after December 31, 2020.”
Effective Date of 2019 Amendment
Pub. L. 116–94, div. Q, title I, § 144(h)(2), Dec. 20, 2019, 133 Stat. 3235, provided that: “The amendment made by this subsection [amending this section] shall apply to distilled spirits transferred in bond after December 31, 2019.”
Effective Date of 2017 Amendment
Pub. L. 115–97, title I, § 13808(b), Dec. 22, 2017, 131 Stat. 2178, provided that: “The amendments made by this section [amending this section] shall apply distilled spirits transferred in bond after December 31, 2017.”
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.