26 USC § 5235 - Bottling of alcohol for industrial purposes

---
identifier: "/us/usc/t26/s5235"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5235 - Bottling of alcohol for industrial purposes"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5235"
section_name: "Bottling of alcohol for industrial purposes"
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. 1369; 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)(36), July 26, 1979, 93 Stat. 286; Pub. L. 98–369, div. A, title IV, § 454(c)(8), July 18, 1984, 98 Stat. 821.)"
---


# § 5235. Bottling of alcohol for industrial purposes

Alcohol for industrial purposes may be bottled, labeled, and cased on bonded premises of a distilled spirits plant prior to payment or determination of tax, under such regulations as the Secretary may prescribe.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1369; 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)(36), July 26, 1979, 93 Stat. 286; Pub. L. 98–369, div. A, title IV, § 454(c)(8), July 18, 1984, 98 Stat. 821.)

## Editorial Notes

### Prior Provisions

Provisions similar to those comprising this section were contained in prior section 5305, , , prior to the general revision of this chapter by .

### Amendments

1984— struck out “stamped,” before “labeled,” and struck out provision that section 5205(a)(1) shall not apply to alcohol bottled, stamped, and labeled as such under this section.

1979— substituted “section 5205(a)(1) shall not apply” for “sections 5178(a)(4)(A), 5205(a)(1), and 5233 (relating to the bottling of distilled spirits in bond) shall not be applicable”.

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

## 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 .