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26 USC § 5315 - Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]

---
identifier: "/us/usc/t26/s5315"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5315 - Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5315"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "E"
subchapter_name: "General Provisions Relating to Distilled Spirits"
part_number: "III"
part_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 5315. Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]

Section 5315, added , , , related to status of certain distilled spirits on .

A prior section 5316, , , related to form of affidavit, information or indictment, prior to the general revision of this chapter by . See Fed. Rules Cr. Proc., rules 7(c), (f), and 8(a), Title 18, Appendix, Crimes and Criminal Procedure.

A prior section 5317, , , related to applicability of other laws, prior to the general revision of this chapter by . See .

A prior section 5318, , , related to application of this part to Puerto Rico and the Virgin Islands, prior to the general revision of this chapter by . See .

A prior section 5319, , , related to definitions, etc., prior to the general revision of this chapter by . See sections 5002(a)(6)(A), (9), (11) and 5201(a) of this title.

A prior section 5320, , , related to cross references, prior to the general revision of this chapter by .

A prior section 5331, , , related to withdrawal from bond free of tax, prior to the general revision of this chapter by . See sections 5171(a), 5172, 5173(a), (c), 5178(a)(5), 5202(e), 5207(a), (c), (d), 5214(a), (a)(1), 5241, 5242, 5273(a), (b)(1), (2), (d), and 5275 of this title.

A prior section 5332, , , related to recovery of spirits for reuse in manufacturing, prior to the general revision of this chapter by . See .

A prior section 5333, , , related to sale of abandoned spirits for denaturation without collection of tax, prior to the general revision of this chapter by . See .

A prior section 5334, , , related to cross references, prior to the general revision of this chapter by . See section 5273(e)(1), (2) of this title.

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal effective on first day of first month which begins more than 90 days after , see , set out as an Effective Date of 1976 Amendment note under .