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[5009. 5010.

The provisions of a prior chapter 51, Distilled Spirits, Wines, and Beer, were set out as:

Subchapter A, Gallonage and occupational taxes,
comprising sections 5001 to 5012, 5021 to 5028,
5041 to 5045, 5051 to 5057, 5061 to 5065, 5081 to
5084, 5091 to 5093, 5101 to 5106, 5111 to 5116,
5121 to 5124, 5131 to 5134, and 5141 to 5149.
Subchapter B, Distilleries, comprising sections
5171 to 5180, 5191 to 5197, and 5211 to 5217.
Subchapter C. Internal Revenue bonded ware-
houses, comprising sections 5231 to 5233 and
5241 to 5252.

Subchapter D, Rectifying plants, comprising sec-
tions 5271 to 5275 and 5281 to 5285.
Subchapter E, Industrial alcohol plants, bonded
warehouses, denaturing plants, and denatur-
ation, comprising sections 5301 to 5320 and 5331
to 5334.

Subchapter F, Bonded and taxpaid wine premises,
comprising sections 5351 to 5357, 5361 to 5373,
5381 to 5388, 5391, and 5392.

Subchapter G, Breweries, comprising sections 5401 to 5403 and 5411 to 5416.

Subchapter H, Miscellaneous plants and warehouses, comprising sections 5501, 5502, 5511, 5512, and 5521 to 5523.

Subchapter I. Miscellaneous general provisions, comprising sections 5551 to 5557.

'Section numbers editorially supplied.

Chapter heading amended by Pub. L. 88-44 without corresponding amendment of analysis.

'Chapter heading amended by Pub. L. 90-618 without corresponding amendment of analysis.

Abatement, remission, refund, and allowance for loss or destruction of distilled spirits. Repealed.]

Credit for wine content and for flavors content.

PRIOR PROVISIONS

A prior subpart A, comprising sections 5001 to 5012, related to tax on distilled spirits, prior to the general revision of this chapter by Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1313.

AMENDMENTS

1980-Pub. L. 96-598, § 6(b), Dec. 24, 1980, 94 Stat. 3489, added item 5010.

1979-Pub. L. 96-39, title VIII, § 807(b)(2), July 26, 1979, 93 Stat. 290, struck out item relating to section 5009 "Drawback".

SUBCHAPTER REFERRED TO IN OTHER SECTIONS This subchapter is referred to in sections 5505, 6651 of this title.

§ 5001. Imposition, rate, and attachment of tax (a) Rate of tax

(1) General

There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $10.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.

(2) Products containing distilled spirits

All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.

(3) Imported perfumes containing distilled spirits

There is hereby imposed on all perfumes imported into the United States containing distilled spirits a tax of $10.50 per wine gallon, and a proportionate tax at a like rate on all fractional parts of such wine gallon. (4) Wines containing more than 24 percent alcohol by volume

Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.

(5) Distilled spirits withdrawn free of tax

Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.

(6) Denatured distilled spirits or articles

Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the denatured distilled spirits or articles shall be required to pay such tax.

(7) Fruit-flavor concentrates

If any volatile fruit-flavor concentrate (or any fruit mash or juice from which such concentrate is produced) containing one-half of 1 percent or more of alcohol by volume, which is manufactured free from tax under section 5511, is sold, transported, or used by any person in violation of the provisions of this chapter or regulations promulgated thereunder, such person and such concentrate, mash, or juice shall be subject to all provisions of this chapter pertaining to distilled spirits and wines, including those requiring the payment of tax thereon; and the person so selling, transporting, or using such concentrate, mash, or juice shall be required to pay such tax.

(8) Imported liqueurs and cordials

Imported liqueurs and cordials, or similar compounds, containing distilled spirits, shall be taxed as distilled spirits.

(9) Imported distilled spirits withdrawn for beverage purposes

There is hereby imposed on all imported distilled spirits withdrawn from customs custody under section 5232 without payment of the internal revenue tax, and thereafter withdrawn from bonded premises for beverage purposes, an additional tax equal to the duty which would have been paid had such spirits been imported for beverage purposes, less the duty previously paid thereon.

(10) Alcoholic compounds from Puerto Rico

Except as provided in section 5314, upon bay rum, or any article containing distilled spirits, brought from Puerto Rico into the United States for consumption or sale there is hereby imposed a tax on the spirits contained therein at the rate imposed on distilled spirits produced in the United States.

(b) Time of attachment on distilled spirits

The tax shall attach to distilled spirits as soon as this substance is in existence as such, whether it be subsequently separated as pure or impure spirits, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production or by any subsequent process. (c) Cross reference

For provisions relating to the tax on shipments to the United States of taxable articles from Puerto Rico and the Virgin Islands, see section 7652.

(Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1314, and amended Pub. L. 86-75, § 3(a)(2), (3), June 30, 1959, 73 Stat. 157; Pub. L. 86-564, title II, § 202(a)(4), (5), June 30, 1960, 74 Stat. 290; Pub. L. 87-72, § 3(a)(4), (5), June 30, 1961, 75 Stat. 193; Pub. L. 87-508, § 3(a)(3), (4), June 28, 1962, 76 Stat. 114; Pub. L. 88-52, § 3(a)(4), (5), June 29, 1963, 77 Stat. 72; Pub. L. 88-348, § 2(a)(4), (5), June 30, 1964, 78 Stat. 237; Pub. L. 89-44, title V, § 501(a), June 21, 1965, 79 Stat. 150; Pub. L. 96-39, title VIII, §§ 802, 805(d), July 26, 1979, 93 Stat. 273, 278.)

PRIOR PROVISIONS

A prior section 5001, acts Aug. 16, 1954, ch. 736, 68A Stat. 595; Mar. 30, 1955, ch. 18, § 3(a)(4), (5), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a)(4), (5), 70 Stat. 66; Mar. 29, 1957, Pub. L. 85-12, § 3(a)(2), (3), 71 Stat. 9; June 30, 1958, Pub. L. 85-475, § 3(a)(2), (3), 72 Stat. 259, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. See section 5061(d) of this title.

AMENDMENTS

1979-Subsec. (a)(1). Pub. L. 96-39, § 802, struck out "in bond or" following "distilled spirits" and "or wine gallon when below proof" following "each proof gallon" and substituted "a tax" for "an internal revenue tax" and "proof gallon" for "such proof or wine gallon".

Subsec. (a)(2). Pub. L. 96-39, § 805(d), added ", and any alcoholic ingredient added to such products" following "has not been paid".

1965-Subsec. (a)(1). Pub. L. 89-44 struck out the last sentence which provided that the rate of tax imposed by par. (1) would be $9 on and after July 1, 1965. Subsec. (a)(3). Pub. L. 89-44 struck out the last sentence which provided that the rate of tax imposed by par. (3) would be $9 on and after July 1, 1965.

1964-Subsec. (a)(1). Pub. L. 88-348 substituted "July 1, 1965" for "July 1, 1964".

Subsec. (a)(3). Pub. L. 88-348 substituted "July 1, 1965" for "July 1, 1964."

1963-Subsec. (a)(1). Pub. L. 88-52, § 3(a)(4), substituted "July 1, 1964" for "July 1, 1963".

Subsec. (a)(3). Pub. L. 88-52, § 3(a)(5), substituted "July 1, 1964" for "July 1, 1963".

1962-Subsec. (a)(1). Pub. L. 87-508, § 3(a)(3), substituted July 1, 1963" for “July 1, 1962".

Subsec. (a)(3). Pub. L. 87-508, § 3(a)(4), substituted "July 1, 1963" for "July 1, 1962".

1961-Subsec. (a)(1). Pub. L. 87-72, § 3(a)(4), substituted "July 1, 1962" for "July 1, 1961".

Subsec. (a)(3). Pub. L. 87-72, § 3(a)(5), substituted "July 1, 1962" for "July 1, 1961".

1960-Subsec. (a)(1). Pub. L. 86-564, § 202(a)(4), substituted "July 1, 1961" for "July 1, 1960".

Subsec. (a)(3). Pub. L. 86-564, § 202(a)(5), substituted "July 1, 1961" for "July 1, 1960".

1959-Subsec. (a)(1). Pub. L. 86-75, § 3(a)(2), substituted "July 1, 1960" for "July 1, 1959".

Subsec. (a)(3). Pub. L. 86-75, § 3(a)(3), substituted "July 1, 1960" for "July 1, 1959".

EFFECTIVE DATE OF 1979 AMENDMENT

Section 810 of Pub. L. 96-39 provided that: "The amendments made by this title [amending sections 5001 to 5008, 5043, 5061, 5064, 5066, 5116, 5171 to 5173, 5175 to 5178, 5180, 5181, 5201 to 5205, 5207, 5211 to 5215, 5221 to 5223, 5231, 5232, 5235, 5241, 5273, 5291, 5301, 5352, 5361 to 5363, 5365, 5381, 5391, 5551, 5601, 5604, 5610, 5612, 5615, 5663, 5681, 5682, and 5691 of this title, repealing sections 5009, 5021 to 5026, 5081 to 5084, 5174, 5233, 5234, 5251, 5252, 5364, and 5521 to 5523 of this title, and enacting provisions set out as notes under sections 1, 5061, 5171, and 5173 of this title] shall take effect on January 1, 1980."

EFFECTIVE DATE OF 1965 AmendmeNT

Amendment of subsec. (a) by section 501 of Pub. L. 89-44 applicable on and after July 1, 1965, see section 701(d) of Pub. L. 89-44, set out as a note under section 5701 of this title.

EFFECTIVE DATE

Section 210(a)(1) of Pub. L. 85-859 provided that: "The amendments made by sections 201 and 205 [amending this chapter and repealing Acts Mar. 3, 1877, 114, 19 Stat. 393 and Oct. 18, 1888, ch. 1194, 25 Stat. 560] shall take effect on July 1, 1959, except that any provision having the effect of a provision contained in such amendments may be made effective at an earlier date by the promulgation of regulations by the Secretary or his delegate to effectuate such provision, in which case the effective date shall be that prescribed in such regulations. The amendments made by paragraphs (17) and (18) of section 204 [amending subsecs. (a)(1) and (b)(1) of section 7652 of this title] shall take effect on July 1, 1959. Except as provided in section 206(f), all other provisions of this title [adding sections 5849, 5854, 5855 and 7608 of this title, amending chapter 52 of this title and sections 5801(a), (b), 5811(a), 5814(c) to (e), 5821(a), (b)(2), 5843, 5848(3), (4), (9), 5851, 6071(b), 6207(4), (6) to (9), 6422(14), 7214(c), 7272(a), (b), 7301(e), 7324 to 7326, 7609, and 7655(a)(5), (6) of this title, and repealing former section 5854 of this title] shall take effect on the day following the date of the enactment of this Act [September 2, 1958)."

SHORT TITLE

Section 1(a) of Pub. L. 85-859 provided that: "This Act [see Tables for classification] may be cited as the 'Excise Tax Technical Changes Act of 1958'."

SAVINGS PROVISION

Section 210(b) of Pub. L. 85-859 provided that: "The amendment of any provision of the Internal Revenue

Code of 1954 by this title [enacting sections 5849, 5854, 5855 and 7608 of this title, amending this chapter, chapter 52 of this title and sections 5801, 5811, 5814, 5821, 5843, 5848, 5851, 6071, 6207, 6422, 7214, 7272, 7301, 7324 to 7326, 7609, 7652 and 7655 of this title, and enacting notes set out under sections 5001, 5006, 5025, 5064, 5175, 5304 and 5601 of this title] shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such amendment; but all rights and liabilities under such code prior to such amendment shall continue, and may be enforced in the same manner, as if such amendment had not been made."

REFERENCES TO OTHER PROVISIONS OF LAW Section 210(d) of Pub. L. 85-859 provided that: "For the purpose of applying any provision of this title [enacting sections 5849, 5854, 5855 and 7608 of this title, amending this chapter, chapter 52 of this title and sections 5801, 5811, 5814, 5821, 5843, 5848, 5851, 6071, 6207, 6422, 7214, 7272, 7301, 7324 to 7326, 7609, 7652, and 7655 of this title, and enacting notes set out under sections 5001, 5006, 5025, 5064, 5175, 5304 and 5601 of this title to any occurrence on or after the effective date of such provision, any reference in this title to another provision thereof shall also be deemed to be a reference to the corresponding provision of prior law, when consistent with the purpose of the provision to be applied."

REPEAL OF ACTS MAR. 3, 1877 AND OCT. 18, 1888

Section 205 of Pub. L. 85-859 repealed acts March 3, 1877, ch. 114, 19 Stat. 393 and Oct. 18, 1888, ch. 1194, 25 Stat. 560, which related to production and warehousing of fruit brandy, and are covered by this chapter. For effective date of repeal, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note above.

CROSS REFERENCES

Application of part to Puerto Rico and Virgin Islands, see section 5314 of this title.

Collection of tax on distilled spirits, see section 5007 of this title.

Exemption from rectifying and spirits taxes, see section 5391 of this title.

Lien for tax, see section 5004 of this title. Method of collecting tax, see section 5061 of this title.

Persons liable for tax, see section 5005 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 5004, 5005, 5007, 5008, 5010, 5061, 5066, 5215, 5273, 5314, 5391, 5512 of this title.

§ 5002. Definitions

(a) In general

For purposes of this chapter(1) Distilled spirits plant

The term "distilled spirits plant" means an establishment which is qualified under subchapter B to perform any distilled spirits operation.

(2) Distilled spirits operation

The term "distilled spirits operation" means any operation for which qualification is required under subchapter B.

(3) Bonded premises

The term "bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part

thereof, on which distilled spirits operations are authorized to be conducted.

(4) Distiller

The term "distiller" includes any person who

(A) produces distilled spirits from any source or substance,

(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),

(C) by any process separates alcoholic spirits from any fermented substance, or

(D) making or keeping mash, wort, or wash, has a still in his possession or use. (5) Processor

(A) In general

The term "processor", when used with respect to distilled spirits, means any person who

(i) manufactures, mixes, or otherwise processes distilled spirits, or

(ii) manufactures any article.

(B) Rectifier, bottler, etc., included

The term "processor" includes (but is not limited to) a rectifier, bottler, and denaturer.

(6) Certain operations not treated as processing

In applying paragraph (5), there shall not be taken into account

(A) Operations as distiller

Any process which is the operation of a distiller.

(B) Mixing of taxpaid spirits for immediate consumption

Any mixing (after determination of tax) of distilled spirits for immediate consumption.

(C) Use by apothecaries

Any process performed by an apothecary with respect to distilled spirits which such apothecary uses exclusively in the preparation or making up of medicines unfit for use for beverage purposes.

(7) Warehouseman

The term "warehouseman", when used with respect to distilled spirits, means any person who stores bulk distilled spirits.

(8) Distilled spirits

The terms "distilled spirits", "alcoholic spirits", and "spirits" mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced).

(9) Bulk distilled spirits

The term "bulk distilled spirits" means distilled spirits in a container having a capacity in excess of 1 wine gallon.

(10) Proof spirits

The term "proof spirits" means that liquid which contains one-half its volume of ethyl

alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity).

(11) Proof gallon

The term "proof gallon" means a United States gallon of proof spirits, or the alcoholic equivalent thereof.

(12) Container

The term "container", when used with respect to distilled spirits, means any receptacle, vessel, or form of package, bottle, tank, or pipeline used, or capable of use, for holding, storing, transferring, or conveying distilled spirits.

(13) Approved container

The term "approved container", when used with respect to distilled spirits, means a container the use of which is authorized by regulations prescribed by the Secretary.

(14) Article

Unless another meaning is distinctly expressed or manifestly intended, the term "article" means any substance in the manufacture of which denatured distilled spirits are used.

(15) Export

The terms "export", "exported", and "exportation" include shipments to a possession of the United States.

(b) Cross references

(1) For definition of wine gallon, see section 5041(c). (2) For definition of manufacturer of stills, see section 5102.

(3) For definition of dealer, see section 5112(a). (4) For definitions of wholesale dealers, see section 5112.

(5) For definitions of retail dealers, see section 5122. (6) For definitions of general application to this title, see chapter 79.

(Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1315, and amended Pub. L. 89-44, title VIII, § 807(a), June 21, 1965, 79 Stat. 164; Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, § 805(e), July 26, 1979, 93 Stat. 278.)

PRIOR PROVISIONS

A prior section 5002, act Aug. 16, 1954, ch. 736, 68A Stat. 597, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.

Provisions similar to those comprising subsec. (a)(6), (9) and (11) of this section were contained in prior sections 5213(a)(1) and 5319(1), (2) and (7), act Aug. 16, 1954, ch. 736, 68A Stat. 639, 661, prior to the general revision of this chapter by Pub. L. 85-859.

AMENDMENTS

1979-Subsec. (a)(1). Pub. L. 96-39 substituted "distilled spirits operation" for "operation, or any combination of operations, for which qualification is required under such subchapter".

Subsec. (a)(2). Pub. L. 96-39 added par. (2). Former par. (2) redesignated (3).

Subsec. (a)(3). Pub. L. 96-39 redesignated former par. (2) as (3). Former par. (3), defining the term "bottling premises", was struck out.

Subsec. (a)(4). Pub. L. 96-39 redesignated former par. (5) as (4). Former par. (4), defining the term "bonded warehouseman", was struck out.

Subsec. (a)(5) to (7). Pub. L. 96-39 added pars. (5) to (7). Former pars. (5) to (7) redesignated (4), (8), and (10), respectively.

Subsec. (a)(8). Pub. L. 96-39 redesignated former par. (6) as (8). Former par. (8) redesignated (11).

Subsec. (a)(9). Pub. L. 96-39 added par. (9). Former par. (9) redesignated (12).

Subsec. (a)(10) to (15). Pub. L. 96-39 redesignated former pars. (7) to (12) as (10) to (15), respectively.

Subsec. (b). Pub. L. 95-39 struck out former par. (2), which provided for a cross reference to section 5082 for a definition of rectifier, and redesignated pars. (3) to (7) as (2) to (6), respectively.

1976-Subsec. (a)(10). Pub. L. 94-455 struck out "or his delegate" following "Secretary".

1965-Subsec. (a). Pub. L. 89-44 added par. (12).

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 1965 AMENDMENT

Section 807(c) of Pub. L. 89-44 provided that: "The amendments made by subsections (a) and (b) [amending this section and section 5053(a) of this title] shall take effect on July 1, 1965."

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 5214, 5273, 5291, 5301 of this title.

§ 5003. Cross references to exemptions, etc.

(1) For provisions authorizing the withdrawal of distilled spirits free of tax for use by Federal or State agencies, see sections 5214(a)(2) and 5313.

(2) For provisions authorizing the withdrawal of distilled spirits free of tax by nonprofit educational organizations, scientific universities or colleges of learning, laboratories, hospitals, blood banks, sanitariums, and charitable clinics, see section 5214(a)(3).

(3) For provisions authorizing the withdrawal of certain imported distilled spirits from customs custody without payment of tax, see section 5232.

(4) For provisions authorizing the withdrawal of denatured distilled spirits free of tax, see section 5214(a)(1). (5) For provisions exempting from tax distilled spirits for use in production of vinegar by the vaporizing process, see section 5505(j).

(6) For provisions relating to the withdrawal of wine spirits without payment of tax for use in the production of wine, see section 5373.

(7) For provisions exempting from tax volatile fruitflavor concentrates, see section 5511.

(8) For provisions authorizing the withdrawal of distilled spirits from bonded premises without payment of tax for export, see section 5214(a)(4).

(9) For provisions authorizing withdrawal of distilled spirits without payment of tax to customs bonded warehouses for export, see section 5214(a)(9).

(10) For provisions relating to withdrawal of distilled spirits without payment of tax as supplies for certain vessels and aircraft, see 19 U.S.C. 1309.

(11) For provisions authorizing regulations for withdrawal of distilled spirits for use of United States free of tax, see section 7510.

(12) For provisions relating to withdrawal of distilled spirits without payment of tax to foreign-trade zones, see 19 U.S.C. 81c.

(13) For provisions relating to exemption from tax of taxable articles going into the possessions of the United States, see section 7653(b).

(14) For provisions authorizing the withdrawal of distilled spirits without payment of tax for use in certain research, development, or testing, see section 5214(a)(10).

(15) For provisions authorizing the withdrawal of distilled spirits without payment of tax for transfer to manufacturing bonded warehouses for manufacturing for export, see section 5214(a)(6).

(16) For provisions authorizing the withdrawal of articles from the bonded premises of a distilled spirits plant free of tax when contained in an article, see section 5214(a)(11).

(17) For provisions relating to allowance for certain losses in bond, see section 5008(a).

(Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1316, and amended Pub. L. 95-176, §§ 3(c), 4(f), Nov. 14, 1977, 91 Stat. 1365, 1366; Pub. L. 96-39, title VIII, § 807(a)(1), July 26, 1979, 93 Stat. 280.)

PRIOR PROVISIONS

A prior section 5003, act Aug. 16, 1954, ch. 736, 68A Stat. 597, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.

AMENDMENTS

1979-Par. (9). Pub. L. 96-39, § 807(a)(1)(A), struck out "section 5522(a) and" preceding "section

5214(a)(9)".

Par. (15). Pub. L. 96-39, § 807(a)(1)(B), added par. (15). Former par. (15) redesignated (17).

Par. (16). Pub. L. 96-39, § 807(a)(1)(B), added par. (16).

Par. (17). Pub. L. 96-39, § 807(a)(1)(B), redesignated former par. (15) as (17).

1977-Par. (9). Pub. L. 95-176, § 3(c), struck out "manufacturing" after "customs" and inserted reference to section 5214(a)(9).

Par. (14). Pub. L. 95-176, § 4(f), substituted "withdrawal of distilled spirits without payment of tax for use in certain research, development, or testing, see section 5214(a)(10)" for "removal of samples free of tax for making tests or laboratory analyses, see section 5214(a)(9)".

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

Section 7 of Pub. L. 95-176 provided that: "The amendments made by this Act [enacting sections 5008(f)(5), 5178(a)(3)(D), 5207(a)(10), and 5214(a)(10), (b)(7) of this title, amending sections 5003(9), (14), 5004(a)(2)(B), (C), 5005(d), (e), 5008(d), 5025(b), (e)(7), 5062(b), 5066(a)(1), 5175(a), 5205(c)(2), 5214(a)(9), 5215, and 5234(a)(2) of this title, and redesignating as section 5207(a)(11) former section 5207(a)(10) of this title] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act [Nov. 14, 1977]."

§ 5004. Lien for tax

(a) Distilled spirits subject to lien (1) General

The tax imposed by section 5001(a)(1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid.

(2) Exceptions

The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal

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