§5215. Return of tax determined distilled spirits to bonded premises — Inbound Citations

Citations to §5215(a)

• 26 U.S.C. § 5008(c)(1)

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  (1) Whenever any distilled spirits on which tax has been determined or paid are returned to the bonded premises of a distilled spirits plant under section 5215(a), the Secretary shall abate or (without interest) credit or refund the tax imposed under section 5001(a)(1) (or the tax equal to such tax imposed under section 7652) on the spirits so returned.