§ 5211. Production and entry of distilled spirits

379 words·~2 min read·/usc/title-26/section-5211

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Distilled spirits in the process of production in a distilled spirits plant may be held prior to the production gauge only for so long as is reasonably necessary to complete the process of production. Under such regulations as the Secretary shall prescribe, all distilled spirits produced in a distilled spirits plant shall be gauged and a record made of such gauge within a reasonable time after the production thereof has been completed. The proprietor shall, pursuant to such production gauge and in accordance with such regulations as the Secretary shall prescribe, make appropriate entry for—

(1)deposit of such spirits on bonded premises for storage or processing;

(2)withdrawal upon determination of tax as authorized by law;

(3)withdrawal under the provisions of section 5214; and

(4)transfer for redistillation under the provisions of section 5223.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1362; 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)(26), July 26, 1979, 93 Stat. 284.)

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CFR

statutes-at-large

Public Law 96–39
To approve and implement the trade agreements negotiated under the Trade Act of 1974, and for other purposes

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U.S. Code

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Pub. L. 85–859, title II, § 201
72 Stat. 1362
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 96–39, title VIII, § 807(a)(26)
93 Stat. 284
act Aug. 16, 1954, ch. 736
68A Stat. 638
Pub. L. 85–859
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

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cites case law

§ 5211

Production and entry of distilled spirits

C.F.R.×3

Fed. Reg.×2

Stat.×2

U.S.C.§ 5311

U.S.C.§ 5001

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1362

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)(26)

Cites 16 · showing 7Cited by 7 across 3 sources