
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5175]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
  Subchapter B--Qualification Requirements for Distilled Spirits Plants
 
Sec. 5175. Export bonds


(a) Requirements

    No distilled spirits shall be withdrawn from bonded premises for 
exportation, or for transfer to a customs bonded warehouse, without 
payment of tax unless the exporter has furnished bond to cover such 
withdrawal under such regulations and conditions, and in such form and 
penal sum, as the Secretary may prescribe.

(b) Exception where proprietor withdraws spirits for exportation

    In the case of distilled spirits withdrawn from bonded premises by 
the proprietor for exportation without payment of tax, the bond of such 
proprietor required to be furnished under paragraph (1) of section 
5173(a) covering such premises shall cover such exportation, and 
subsection (a) shall not apply.

(c) Cancellation or credit of export bonds

    The bonds given under subsection (a) shall be cancelled or credited 
and the bonds liable under subsection (b) credited if there is such 
proof of exportation as the Secretary may by regulations require.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1352; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834; Pub. L. 95-176, Sec. 3(b), Nov. 14, 1977, 91 Stat. 1365; 
Pub. L. 96-39, title VIII, Sec. 807(a)(15), July 26, 1979, 93 Stat. 282; 
Pub. L. 105-34, title XIV, Sec. 1412(a), Aug. 5, 1997, 111 Stat. 1046.)


                            Prior Provisions

    A prior section 5175, act Aug. 16, 1954, ch. 736, 68A Stat. 628, 
related to ``notice of business of distiller'', prior to the general 
revision of this chapter by Pub. L. 85-859. See sections 5171(a), (c) 
and 5172 of this title.
    Provisions similar to those comprising this section were contained 
in a prior section 5247(a), act Aug. 16, 1954, ch. 736, 68A Stat. 647, 
prior to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1997--Subsec. (c). Pub. L. 105-34 substituted ``if there is such 
proof of exportation as the Secretary may by regulations require.'' for 
``on the submission of such evidence, records, and certification 
indicating exportation as the Secretary may by regulations prescribe.''
    1979--Subsec. (a). Pub. L. 96-39, Sec. 807(a)(15)(A), struck out 
``for storage therein pending exportation'' after ``customs bonded 
warehouse''.
    Subsec. (b). Pub. L. 96-39, Sec. 807(a)(15)(B), substituted ``from 
bonded premises by the proprietor for exportation without payment of 
tax, the bond of such proprietor required to be furnished under 
paragraph (1) of section 5173(a) covering such premises shall cover such 
exportation, and subsection (a) shall not apply'' for ``for exportation 
without payment of tax on application of the proprietor of bonded 
premises, the bond of such proprietor covering such bonded premises 
shall cover such exportation and subsection (a) shall not be 
applicable''.
    1977--Subsec. (a). Pub. L. 95-176 required export bonds for 
withdrawals from bonded premises, without payment of tax, for transfer 
to a customs bonded warehouse for storage therein pending exportation.
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.


                    Effective Date of 1997 Amendment

    Section 1412(b) of Pub. L. 105-34 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on the 
1st day of the 1st calendar quarter that begins at least 180 days after 
the date of the enactment of this Act [Aug. 5, 1997].''


                    Effective Date of 1979 Amendment

    Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 
of Pub. L. 96-39, set out as a note under section 5001 of this title.


                    Effective Date of 1977 Amendment

    Amendment by Pub. L. 95-176 effective on first day of first calendar 
month beginning more than 90 days after Nov. 14, 1977, see section 7 of 
Pub. L. 95-176, set out as a note under section 5003 of this title.


               Continuation of Distiller's Notice and Bond

    Section 210(f) of Pub. L. 85-859, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``Notwithstanding 
any provision of section 5175 or 5176(a) of the Internal Revenue Code of 
1986 [formerly I.R.C. 1954], the Secretary of the Treasury or his 
delegate may waive, as to registered distillers or registered fruit 
distillers qualified to operate under bond on April 30, 1959, 
requirements for filing notice and executing new bond on May 1, 1959, if 
the distiller and the surety have executed consent to continuation of 
the terms of the existing bond to cover operations from May 1, 1959, to 
June 30, 1959, both dates inclusive. Nothing in this subsection shall be 
construed as limiting the authority of the Secretary of the Treasury or 
his delegate under section 5176(b) or (c) of the Internal Revenue Code 
of 1986.''

                  Section Referred to in Other Sections

    This section is referred to in sections 5176, 5177, 5214 of this 
title.
