Title 26, Internal Revenue CodeRelease 119-102
§5216 Regulation of Operations
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter C — Operation of Distilled Spirits Plants › PART II — OPERATIONS ON BONDED PREMISES › Subpart A — General › § 5216
Summary
Check part I of this subchapter for the basic rules about doing business or working on bonded premises.
Full Legal Text
Title 26, §5216
Internal Revenue Code, Source: USLM XML via OLRC
For general provisions relating to operations on bonded premises see part I of this subchapter.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5216, act Aug. 16, 1954, ch. 736, 68A Stat. 640, related to “mash, wort and vinegar; vinegar factories”, prior to the general revision of this chapter by Pub. L. 85–859. See section 5178(c)(4), 5222(a)(1), (2)(D), (d), 5501, 5502(a), 5503, 5504(a), (b), 5505(a), (c) and 5601(a)(7), (8), (9)(A) of this title. A prior section 5217, acts Aug. 16, 1954, ch. 736, 68A Stat. 641;
July 11, 1956, ch. 573, § 1, 70 Stat. 530;
July 11, 1958, Pub. L. 85–517, 72 Stat. 357, related to national emergency transfers, prior to the general revision of this chapter by Pub. L. 85–859.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5216
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102