§ 5066. Distilled spirits for use of foreign embassies, legations, etc.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1971

   Pub. L. 91–659 § 3(a) · 84 Stat. 1964

   Enacted · 26 U.S.C. § 5066

   Added Pub. L. 91–659, § 3(a), Jan. 8, 1971, 84 Stat. 1965

   Source evidence

   Code source credit
   Added Pub. L. 91–659, § 3(a), Jan. 8, 1971, 84 Stat. 1965

   Enacted provision · exact public law section
   (a) Subpart E of part 1 of subchapter A of chapter 51 of the Internal Revenue Code of 1954 is amended by redesignating section 5066 as section 5067 and by inserting after section 5065 the following new section: “SEC. 5066. DISTILLED SPIRITS FOR USE OF FOREIGN EMBASSIES, LEGATIONS, ETC. “(a) Entry Into Customs Bonded Warehouses.— “(1) Distilled spirits bottled in bond tor extort.— Under such regulations as the Secretary or his delegate may prescribe, distilled spirits bottled in bond for export under the provisions of section 5233 may be withdrawn from bonded premises as provided 72 Stat. 1366. in section 5214(a)(4) for transfer to customs bonded warehouses in which imported distilled spirits are permitted to be stored in bond for entry therein pending withdrawal therefrom as provided in subsection (b). For the purposes of this chapter, the withdrawal of distilled spirits from bonded premises under the provisions of this paragraph shall be treated as a withdrawal for exportation and all provisions of law applicable to distilled spirits withdrawn for exportation under the provisions of section 5214(a)(4) shall apply with respect to spirits withdrawn under this paragraph. “(2) Bottled distilled spirits eligible for extort with benefit of drawback.— Under such regulations as the Secretary or his delegate may prescribe, distilled spirits stamped or restamped, and marked, especially for export under the provisions of section 5062(b) may be shipped to a customs bonded warehouse in which 82 Stat. 1328. imported distilled spirits are permitted to be stored, and entered in such warehouses pending withdrawal therefrom as provided in subsection (b), and the provisions of this chapter shall apply in respect of such distilled spirits as if such spirits were for exportation. “(3) Time deemed extorted.— For the purposes of this chapter, distilled spirits entered into a customs bonded warehouse as provided in this subsection shall be deemed exported at the time so entered. “(b) Withdrawal From Customs Bonded Warehouses.— Not withstanding any other provisions of law, distilled spirits entered into customs bonded warehouses under the provisions of subsection (a) or domestic distilled spirits transferred to customs bonded warehouses under section 5521(d)(2) may, under such regulations as the Secretary or his delegate may prescribe, be withdrawn from such warehouses for consumption in the United States by and for the official or family use of such foreign governments, organizations, and individuals who are entitled to withdraw imported distilled spirits from such warehouses free of tax. Distilled spirits transferred to customs bonded warehouses under the provisions of this section shall be entered, stored, and accounted for in such warehouses under such regulations and bonds as the Secretary or his delegate may prescribe, and may lie withdrawn therefrom by such governments, organizations, and individuals free of tax under the same conditions and procedures as imported distilled spirits. “(c) Withdrawal for Domestic Use.— Distilled spirits entered into customs bonded warehouses as authorized by this section may be withdrawn therefrom for domestic use, in which event they shall be treated as American goods exported and returned. “(d) Sale or Unauthorized Use Prohibited.— No distilled spirits withdrawn from customs bonded warehouses or otherwise brought into the United States free of tax for the official or family use of such foreign governments, organizations, or individuals as are authorized to obtain distilled spirits free of tax shall be sold, or shall be disposed of or possessed for any use other than an authorized use. 72 Stat. 1314. 26 USC 5001. The provisions of section 5001(a)(5) are hereby extended and made applicable to any person selling, disposing of, or possessing any distilled spirits in violation of the preceding sentence, and to the distilled spirits involved in any such violation.”

2. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 5066(a); 26 U.S.C. § 5066(b)

   Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing

   Source evidence

   Code amendment note
   Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

3. 1977

   Pub. L. 95–176 § 2(d) · 91 Stat. 1363

   Substituted · 26 U.S.C. § 5066(a)(1)

   Pub. L. 95–176 substituted par. (1) heading “Bottled distilled spirits withdrawn from bonded premises” for “Distilled spirits bottled in bond for export” and authorized withdrawal of bottled distilled spirits returned to bonded premises under section 5215(b) as provided in section 5214(a)(4)

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 95–176 substituted par. (1) heading “Bottled distilled spirits withdrawn from bonded premises” for “Distilled spirits bottled in bond for export” and authorized withdrawal of bottled distilled spirits returned to bonded premises under section 5215(b) as provided in section 5214(a)(4).

   Enacted provision · exact public law section
   (d) The heading and the first sentence of paragraph (1) of section 5066(a) of such Code are amended to read as follows: “(1) Bottled distilled spirits withdrawn from bonded premises.— Under such regulations as the Secretary may prescribe, distilled spirits bottled in bond for export under the provisions of 26 USC 5233. section 5233, or bottled distilled spirits returned to bonded premises under section 5215(b), may be withdrawn from bonded premises 26 USC 5214. as provided in section 5214(a)(4) for transfer to customs bonded warehouses in which imported distilled spirits are permitted to be stored in bond for entry therein pending withdrawal therefrom as provided in subsection (b).”

4. 1979

   Trade Agreements Act of 1979

   Pub. L. 96–39 § 807(a)(11)(A) · 93 Stat. 144

   Substituted · 26 U.S.C. § 5066(a)(1)

   Pub. L. 96–39, § 807(a)(11)(A), substituted “bottled distilled spirits” for “distilled spirits bottled in bond for export under the provisions of section 5233, or bottled distilled spirits returned to bonded premises under section 5215(b),”

   Source evidence

   Code amendment note
   Subsec. (a)(1). Pub. L. 96–39, § 807(a)(11)(A), substituted “bottled distilled spirits” for “distilled spirits bottled in bond for export under the provisions of section 5233, or bottled distilled spirits returned to bonded premises under section 5215(b),”.

   Enacted provision · exact public law section
   (A) The first sentence of paragraph (1) of section 5066(a) (relating to distilled spirits for use of foreign embassies, legations, etc.) is amended by striking out “distilled spirits bottled in bond for export under the provisions of section 5233, or bottled distilled spirits returned to bonded premises under section 5215(b),” and inserting in lieu thereof “bottled distilled spirits”.

5. 1979

   Trade Agreements Act of 1979

   Pub. L. 96–39 § 807(a)(11)(B) · 93 Stat. 144

   Struck · 26 U.S.C. § 5066(b)

   Pub. L. 96–39, § 807(a)(11)(B), struck out “or domestic distilled spirits transferred to customs bonded warehouses under section 5521(d)(2)” after “the provisions of subsection (a)”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 96–39, § 807(a)(11)(B), struck out “or domestic distilled spirits transferred to customs bonded warehouses under section 5521(d)(2)” after “the provisions of subsection (a)”.

   Enacted provision · exact public law section
   (B) Subsection (b) of section 5066 is amended by striking out “or domestic distilled spirits transferred to customs bonded warehouses under section 5521(d)(2)”.

6. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title IV § 454(c)(2) · 98 Stat. 494

   Substituted · 26 U.S.C. § 5066(a)(2)

   Pub. L. 98–369 substituted “marked” for “stamped or restamped, and marked,”

   Source evidence

   Code amendment note
   Subsec. (a)(2). Pub. L. 98–369 substituted “marked” for “stamped or restamped, and marked,”.

   Enacted provision · exact public law section
   (2) Paragraph (2) of section 5066(a) (relating to bottled distilled spirits eligible for export with benefit of drawback) is amended by striking out “stamped or restamped, and marked,” and inserting in lieu thereof “marked”.

   Effective date note
   Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.

7. 2018

   Energy and Water Development and Related Agencies Appropriations Act, 2018

   Pub. L. 115–141 div. U title IV § 401(a)(240) · 132 Stat. 348

   Substituted · 26 U.S.C. § 5066(d)

   Pub. L. 115–141 substituted “section 5001(a)(4)” for “section 5001(a)(5)”

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 115–141 substituted “section 5001(a)(4)” for “section 5001(a)(5)”.

   Enacted provision · exact public law section
   Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

7 of 7 references resolved to an enrolled provision