---
kind: "section"
citation: "26 U.S.C. § 5003"
title: "26"
title_heading: "Internal Revenue Code"
number: "5003"
heading: "Cross references to exemptions, etc."
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5003"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter A — Gallonage and Occupational Taxes"
  - "Part I — Gallonage Taxes"
  - "Subpart A — Distilled Spirits"
---

# §5003. Cross references to exemptions, etc.

- (1) For provisions authorizing the withdrawal of [distilled spirits](/usc/26/5002.md?p=a-8) free of tax for use by Federal or State agencies, see sections [5214(a)(2)](/usc/26/5214.md?p=a-2) and 5313.
- (2) For provisions authorizing the withdrawal of [distilled spirits](/usc/26/5002.md?p=a-8) 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)](/usc/26/5214.md?p=a-3).
- (3) For provisions authorizing the withdrawal of certain imported [distilled spirits](/usc/26/5002.md?p=a-8) from customs custody without payment of tax, see section 5232.
- (4) For provisions authorizing the withdrawal of denatured [distilled spirits](/usc/26/5002.md?p=a-8) free of tax, see [section 5214(a)(1)](/usc/26/5214.md?p=a-1).
- (5) For provisions exempting from tax [distilled spirits](/usc/26/5002.md?p=a-8) for use in production of vinegar by the vaporizing process, see [section 5505(j)](/usc/26/5505.md?p=j).
- (6) For provisions relating to the withdrawal of wine [spirits](/usc/26/5002.md?p=a-8) without payment of tax for use in the production of wine, see section 5373.
- (7) For provisions exempting from tax volatile fruit-flavor concentrates, see section 5511.
- (8) For provisions authorizing the withdrawal of [distilled spirits](/usc/26/5002.md?p=a-8) from [bonded premises](/usc/26/5002.md?p=a-3) without payment of tax for [export](/usc/26/5002.md?p=a-15), see [section 5214(a)(4)](/usc/26/5214.md?p=a-4).
- (9) For provisions authorizing withdrawal of [distilled spirits](/usc/26/5002.md?p=a-8) without payment of tax to customs bonded warehouses for [export](/usc/26/5002.md?p=a-15), see [section 5214(a)(9)](/usc/26/5214.md?p=a-9).
- (10) For provisions relating to withdrawal of [distilled spirits](/usc/26/5002.md?p=a-8) without payment of tax as supplies for certain vessels and aircraft, see [19 U.S.C. 1309](/usc/19/1309.md).
- (11) For provisions authorizing regulations for withdrawal of [distilled spirits](/usc/26/5002.md?p=a-8) for use of United States free of tax, see section 7510.
- (12) For provisions relating to withdrawal of [distilled spirits](/usc/26/5002.md?p=a-8) without payment of tax to foreign-trade zones, see [19 U.S.C. 81c](/usc/19/81c.md).
- (13) For provisions relating to exemption from tax of taxable [articles](/usc/26/5002.md?p=a-14) going into the possessions of the United States, see [section 7653(b)](/usc/26/7653.md?p=b).
- (14) For provisions authorizing the withdrawal of [distilled spirits](/usc/26/5002.md?p=a-8) without payment of tax for use in certain research, development, or testing, see [section 5214(a)(10)](/usc/26/5214.md?p=a-10).
- (15) For provisions authorizing the withdrawal of [distilled spirits](/usc/26/5002.md?p=a-8) without payment of tax for [transfer](/usc/26/5845.md?p=j) to manufacturing bonded warehouses for manufacturing for [export](/usc/26/5002.md?p=a-15), see [section 5214(a)(6)](/usc/26/5214.md?p=a-6).
- (16) For provisions authorizing the withdrawal of [articles](/usc/26/5002.md?p=a-14) from the [bonded premises](/usc/26/5002.md?p=a-3) of a [distilled spirits plant](/usc/26/5002.md?p=a-1) free of tax when contained in an [article](/usc/26/5002.md?p=a-14), see [section 5214(a)(11)](/usc/26/5214.md?p=a-11).
- (17) For provisions relating to allowance for certain losses in bond, see [section 5008(a)](/usc/26/5008.md?p=a).

## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1316; 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.)

## Notes

### Editorial Notes

### 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” before “section 5214(a)(9)”.

Pars. (15) to (17). Pub. L. 96–39, § 807(a)(1)(B), added pars. (15) and (16) and 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)”.

### Statutory Notes and Related Subsidiaries

### 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

Pub. L. 95–176, § 7, Nov. 14, 1977, 91 Stat. 1367, provided that: “The amendments made by this Act [amending this section and sections 5004, 5005, 5008, 5025, 5062, 5066, 5175, 5178, 5205, 5207, 5214, 5215, and 5234 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].”