26 USC § 5213 - Withdrawal of distilled spirits from bonded premises on determination of tax

---
identifier: "/us/usc/t26/s5213"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5213 - Withdrawal of distilled spirits from bonded premises on determination of tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5213"
section_name: "Withdrawal of distilled spirits from bonded premises on determination of tax"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "C"
subchapter_name: "Operation of Distilled Spirits Plants"
part_number: "II"
part_name: "OPERATIONS ON BONDED PREMISES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(27), July 26, 1979, 93 Stat. 285.)"
---


# § 5213. Withdrawal of distilled spirits from bonded premises on determination of tax

Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the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.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(27), July 26, 1979, 93 Stat. 285.)

## Editorial Notes

### Prior Provisions

A prior section 5213, , , related to return of materials used in the manufacture of distilled spirits, prior to the general revision of this chapter by . See sections 5002(a)(6) and 5291 of this title.

Provisions similar to those comprising this section were contained in prior sections 5194(a), (e) and 5244, , , 647, prior to the general revision of this chapter by .

### Amendments

1979— substituted “Subject to the provisions of section 5173” for “On application to the Secretary and subject to the provisions of section 5174(a)”.

1976— struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

Amendment by  effective , see , set out as a note under .