§5173. Bonds — Inbound Citations
26 U.S.C. § 5173
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 5173 as a whole
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(a) The provisions of section 5551 shall be applicable to the bonds required by or given under sections 5173 and 5175.
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Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe.
Citations to §5173(a)(1)
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(b) In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of section 5173(a) covering such premises shall cover such exportation, and subsection (a) shall not apply.
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(b) If the proprietor of a distilled spirits plant fails or refuses to furnish a bond required under paragraph (1) of section 5173(a) or to renew the same, and neglects to immediately withdraw the spirits and pay the tax thereon, the Secretary shall proceed to collect the tax.