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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter C— Operation of Distilled Spirits Plants · § 5201

§ 5201. Regulation of operations

566 words·~3 min read·/usc/title-26/section-5201

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(a)General Proprietors of distilled spirits plants shall conduct all operations authorized to be conducted on the premises of such plants under such regulations as the Secretary shall prescribe.
(b)Distilled spirits for industrial uses The regulations of the Secretary under this chapter respecting the production, warehousing, denaturing, distribution, sale, export, and use of distilled spirits for industrial purposes shall be such as he deems necessary, advisable, or proper to secure the revenue, to prevent diversion to illegal uses, and to place the distilled spirits industry and other industries using such distilled spirits as a chemical raw material or for other lawful industrial purposes on the highest possible plane of scientific and commercial efficiency and development consistent with the provisions of this chapter. Where nonpotable chemical mixtures containing distilled spirits are produced for transfer to the bonded premises of a distilled spirits plant for completion of processing, the Secretary may waive any provision of this chapter with respect to the production of such mixtures, and the processing of such mixtures on the bonded premises shall be deemed to be production of distilled spirits for purposes of this chapter.
(c)Hours of operations The Secretary may prescribe regulations relating to hours for distillery operations and to hours for removal of distilled spirits from distilled spirits plants; however, such regulations shall not be more restrictive, as to any operation or function, that the provisions of internal revenue law and regulations relating to such operation or function in effect on the day preceding the effective date of this section.
(d)Identification of distilled spirits The Secretary may provide by regulations for the addition of tracer elements to distilled spirits to facilitate the enforcement of this chapter. Tracer elements to be added to distilled spirits at any distilled spirits plant under provisions of this subsection shall be of such character and in such quantity as the Secretary may authorize or require, and such as will not impair the quality of the distilled spirits for their intended use.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1357; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(21), July 26, 1979, 93 Stat. 283.)
Connections214 cite this · traces to 1
Cited by 214 sections · top 60
CFR
13 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1357
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 96–39, title VIII, § 807(a)(21)
  • 93 Stat. 283
  • Pub. L. 85–859
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 633
  • Pub. L. 96–39
  • Pub. L. 94–455
  • section 810 of Pub. L. 96–39
  • section 210(a)(1) of Pub. L. 85–859
Citation graph
cites case law
§ 5201
Regulation of operations
Fed. Reg.×143
C.F.R.×70
Stat.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1357
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 96–39, title VIII, § 807(a)(21)
Cites 14 · showing 6Cited by 214 across 3 sources
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