Us Code § 460 - Retention of distilled spirits, wines, etc., in warehouse during prohibitory period
Full text of Us Code United States Code § 460 — Retention of distilled spirits, wines, etc., in warehouse during prohibitory period, with citation guidance and answers to common questions.
§ 460. Retention of distilled spirits, wines, etc., in warehouse during prohibitory period
Under regulations prescribed by the Secretary of the Treasury, any imported distilled spirits, wines, or other liquors which may be in any customs bonded warehouse under the customs laws on the date any prohibition of their sale or removal, by any Act of Congress, or proclamation of the President of the United States takes effect shall be permitted to remain therein without payment of any taxes or duties thereon, beyond the three-year period provided by law, during such period of prohibition; and may be exported at any time during such extended period. Any imported spirits, wines, or other liquors as to which the three-year bonded period may have expired after February 24, 1919, and prior to the date such prohibition takes effect may at the option of the owner remain in bond during such period of prohibition.
(Feb. 24, 1919, ch. 18, title VI, §600(b), 40 Stat. 1106.)
About This Section
19 U.S.C. § 460 is part of Title 19 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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