72 S T A T. ]
PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958
1317
"(9) For provisions authorizing withdrawal of distilled spirits without payment of tax to customs manufacturing bonded warehouses for export, see section 5522(a). "(10) For provisions relating to withdrawal of distilled spirits without payment of tax as supplies for certain vessels and aircraft, see 19 U.S.C. 1309. "(11) For provisions authorizing regulations for withdrawal of distilled spirits for use of United States free of tax, see section 7510. "(12) For provisions relating to withdrawal of distilled spirits without payment of tax to foreign-trade zones, see 19 U, S. C. 81c. "(13) For provisions relating to exemption from tax of taxable articles going into the possessions of the United States, see section 7653 (b). "(14) For provisions authorizing the removal of samples free of tax for making tests or laboratory analyses, see section 5214(a)(9). "(15) For provisions relating to allowance for certain losses in bond, see section 5008(a). "SEC. 5004. LIEN FOR TAX. " (a) DISTILLED SPIRITS SUBJECT TO L I E N. —
"(1) GENERAL.—The tax imposed by section 5001(a)(1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid. "(2) EXCEPTIONS.—The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal revenue law for the production of distilled spirits when such distilled spirits are— " (A) withdrawn from bonded premises on determination of tax; or " (B) withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), or (9), or section 7510; or
- '(C) exported, deposited in a foreign-trade zone, used in
the production of wine, deposited in customs manufacturing bonded warehouses, or laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, as provided by law. "(b)
OTHER PROPERTY SUBJECT TO L I E N. —
"(1) GENERAL.—The tax imposed by section 5001(a)(1) shall be a first lien on the distillery used for producing the distilled spirits, the stills, vessels, and fixtures therein, the lot or tract of land on which such distillery is situated, and on any building thereon, from the time such spirits are in existence as such until the tax is paid, or until the persons liable for the tax under section 5005(a) or (b) have been relieved of liability for such tax by reason of the provisions of section 5005(c)(2), (c)(3), (d), or (e). I n the case of a distilled spirits plant producing distilled spirits, the premises subject to lien shall comprise the bonded premises of such plant, any building containing any part of the bonded premises and the land on which such building is situated, as described in the application for registration of such plant. Any similar lien on the property described in this paragraph arising under prior provisions of internal revenue law shall not be assertable as to the tax on any distilled spirits in respect to which the persons liable for the tax have been relieved of liability therefor by reason of the provisions of section 5005 (c)(2), (c)(3), (d), o r (e). "(2) EXCEPTION DURING TERM OF BOND.—No lien shall attach to any lot or tract of land, distillery, building, or distilling apparatus, under this subsection, by reason of distilling done during any period included within the term of any bond given under section 5173(b)(1)(C).
26 USC 7510.
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