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26 U.S.C. § 5231

Entry for deposit

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 5231, Entry for deposit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463686
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Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-39(H.R. 4537)1979-07-26
    Trade Agreements Act of 1979
    House: no recorded tallySenate: no recorded tally