Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 5004: Lien for tax
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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. withdrawn from bonded premises on determination of tax; or withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or exported, deposited in a foreign-trade zone, used in the production of wine, laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, deposited in a customs bonded warehouse, or used in certain research, development, or testing, as provided by law. For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).
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