Title 26 — Internal Revenue CodeRelease 119-73
§5313 Withdrawal of distilled spirits from customs custody free of tax for use of the United States
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter E— - General Provisions Relating to Distilled Spirits › Part PART III— - MISCELLANEOUS PROVISIONS › § 5313
Full Legal Text
Title 26, §5313
Internal Revenue Code — Source: USLM XML via OLRC
Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as may be prescribed by the Secretary.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5313, act Aug. 16, 1954, ch. 736, 68A Stat. 659, related to powers and duties of persons enforcing provisions respecting industrial alcohol plants, bonded warehouses, and denaturing plants, prior to the general revision of this chapter by Pub. L. 85–859. See section 5275 of this title. Provisions similar to those comprising this section were contained in prior section 5310(b), act Aug. 16, 1954, ch. 736, 68A Stat. 658, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5313
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73