# § 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 revenue law for the production of distilled spirits when such distilled spirits are—
**(A)** withdrawn from bonded premises on determination of tax; or
**(B)** withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or
**(C)** exported, deposited in a foreign-trade zone, used in the production of wine, laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, deposited in a customs bonded warehouse, or used in certain research, development, or testing, as provided by law.
**(b)** **Cross reference** For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).
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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1317; amended Pub. L. 89–44, title VIII, § 805(f)(1), June 21, 1965, 79 Stat. 161; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 4(c), Nov. 14, 1977, 91 Stat. 1366; Pub. L. 96–39, title VIII, § 807(a)(2), July 26, 1979, 93 Stat. 280; Pub. L. 96–223, title II, § 232(e)(2)(C), Apr. 2, 1980, 94 Stat. 280.)
## Editorial Notes
### Prior Provisions
A prior section 5004, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
Provisions similar to those comprising subsec. (b)(1) of this section were contained in prior section 5007(e)(1), , , prior to the general revision of this chapter by .
### Amendments
1980—Subsec. (a)(2)(B). substituted “(11), or (12),” for “or (11),”.
1979—Subsec. (a)(2)(B). , substituted “(3), or (11)” for “or (3)”.
Subsecs. (b), (c). , (B), redesignated subsec. (c) as (b). Former subsec. (b), relating to other property subject to lien, was repealed.
1977—Subsec. (a)(2). struck out reference to par. (9) of section 5214(a) in subpar. (B), and in subpar. (C) substituted “a customs bonded warehouse” for “customs manufacturing bonded warehouses” and provided for termination of the lien for tax when the distilled spirits are used in certain research, development, or testing.
1976—Subsec. (b)(3)(B), (4). struck out “or his delegate” after “Secretary”, wherever appearing.
1965—Subsec. (c). substituted “5223(e)” for “5223(d)”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1980 Amendment
Amendment by effective on the first day of the first calendar month beginning more than 60 days after , see , set out as an Effective Date note under .
### Effective Date of 1979 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1977 Amendment
Amendment by effective on first day of first calendar month beginning more than 90 days after , see , set out as a note under .
### Effective Date of 1965 Amendment
> “The amendments made by subsections (b), (d), and (f) (other than paragraph (6)) [amending this section and sections 5025, 5083, 5223, and 5234 of this title], shall take effect on
>
> .”
, , , provided that: