26 USC 5233: Repealed. Pub. L. 96-39, title VIII, §807(a)(34), July 26, 1979, 93 Stat. 286

26 USC 5233: Repealed. Pub. L. 96-39, title VIII, §807(a)(34), July 26, 1979, 93 Stat. 286 Text contains those laws in effect on November 14, 2024

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter C-Operation of Distilled Spirits PlantsPART II-OPERATIONS ON BONDED PREMISESSubpart C-Storage

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[§5233. Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July 26, 1979, 93 Stat. 286 ]

Section, added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1366 ; amended Pub. L. 94–455, title XIX, §§1905(a)(16), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820 , 1834, related to the bottling of distilled spirits in bond.

A prior section 5233, act Aug. 16, 1954, ch. 736, 68A Stat. 644 , made a cross reference provision to establishment of bottling in bond department, prior to the general revision of this chapter by Pub. L. 85–859.

Provisions similar to those comprising subsecs. (a) to (d) and (e)(1) of section 5233 added by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1366 , were contained in prior section 5243(a) to (c), (g), act Aug. 16, 1954, ch. 736, 68A Stat. 645 , as amended by Pub. L. 85–859, title II, §206(c), Sept. 2, 1958, 72 Stat. 1431 .

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as an Effective Date of 1979 Amendment note under section 5001 of this title.