26 USC § 5009 - Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]
---
identifier: "/us/usc/t26/s5009"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5009 - Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5009"
section_name: "Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "A"
subchapter_name: "Gallonage and Occupational Taxes"
part_number: "I"
part_name: "GALLONAGE TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 5009. Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]
Section, added , , ; amended , §§ 1905(a)(3), 1906(b)(13)(A), , , 1834, related to drawback on exportation of distilled spirits in casks or packages.
A prior section 5009, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by . See sections 5205(c)(1), (f), (i)(4) and 5206(c) of this title.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective , see , set out as an Effective Date of 1979 Amendment note under .