# § 5215. Return of tax determined distilled spirits to bonded premises
**(a)** **General rule** Under such regulations as the Secretary may prescribe, distilled spirits on which tax has been determined or paid may be returned to the bonded premises of a distilled spirits plant but only for destruction, denaturation, redistillation, reconditioning, or rebottling.
**(b)** **Applicability of chapter to distilled spirits returned to a distilled spirits plant** All provisions of this chapter applicable to distilled spirits in bond shall be applicable to distilled spirits returned to bonded premises under the provisions of this section on such return.
**(c)** **Return of bottled distilled spirits for relabeling and reclosing** Under such regulations as the Secretary shall prescribe, bottled distilled spirits withdrawn from bonded premises may be returned to bonded premises for relabeling or reclosing, and the tax under section 5001 shall not again be collected on such spirits.
**(d)** **Cross reference** For provisions relating to the abatement, credit, or refund of tax on distilled spirits returned to a distilled spirits plant under this section, see section 5008(c).
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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1364; amended Pub. L. 89–44, title VIII, § 805(c), June 21, 1965, 79 Stat. 161; Pub. L. 91–659, § 2(c), Jan. 8, 1971, 84 Stat. 1964; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 2(a), Nov. 14, 1977, 91 Stat. 1363; Pub. L. 96–39, title VIII, § 807(a)(29), July 26, 1979, 93 Stat. 285; Pub. L. 98–369, div. A, title IV, § 454(c)(7), July 18, 1984, 98 Stat. 821.)
## Editorial Notes
### Prior Provisions
A prior section 5215, , , related to exemption of distillers of fruit brandy from certain requirements, prior to the general revision of this chapter by . See sections 5201(c), 5312(a), (c), 5373(a) and 5562 of this title.
### Amendments
1984—Subsec. (c). substituted “reclosing” for “restamping” in heading and text.
1979— amended section generally thereby authorizing the return of distilled spirits to the bonded premises of the distilled spirits plant for certain enumerated purposes except mere storage.
1977—Subsec. (a). reenacted existing provisions but struck out last sentence relating to applicability of chapter to distilled spirits returned to bonded premises, which was covered in subsec. (d).
Subsecs. (b), (c). added subsecs. (b) and (c) and redesignated former subsec. (b) as (e).
Subsec. (d). redesignated last sentence of former subsec. (a) as subsec. (d) and inserted introductory phrase “Except as otherwise provided in this section,”.
Subsec. (e). redesignated former subsec. (b) as par. (1) and added par. (2).
1976—Subsec. (a). struck out “or his delegate” after “Secretary”.
1971—Subsec. (a). , struck out requirements that withdrawn distilled spirits be returned when found unsuitable, in bulk containers, before processing and before removal from the original container and permitted return of withdrawn distilled spirits other than products to which any alcoholic ingredients other than such distilled spirits have been added and made additional authorization under section 5234(a)(1)(B) for mingling returned distilled spirits.
Subsec. (b). , (3), repealed subsec. (b) which provided for definition of “original container in which such distilled spirits were withdrawn from bonded premises” in the case of distilled spirits withdrawn by pipeline. Former subsec. (c) redesignated (b).
1965—Subsec. (a). inserted reference to destruction to redistillation, denaturation, and mingling in second sentence on list of options which might be used in disposing of returned distilled spirits.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1984 Amendment
Amendment by effective , 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 1971 Amendment
Amendment by effective on first day of first calendar month which begins more than 90 days after , see , set out as an Effective Date note under .
### Effective Date of 1965 Amendment
Amendment by effective , see , set out as a note under .
### Distilled Spirits to Which Alcoholic Ingredients Other Than Distilled Spirits Have Been Added and Which Have Been Withdrawn From Distilled Spirits Plants Before January 1, 1980
Subsec. (a) of this section to apply to distilled spirits to which alcoholic ingredients other than distilled spirits have been added and which have been withdrawn from a distilled spirits plant before , only if such spirits are returned to the distilled spirits plant from which withdrawn, see , set out as a note under .