§ 5221. Commencement, suspension, and resumption of operations

415 words·~2 min read·/usc/title-26/section-5221

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(a)Commencement, suspension, and resumption The proprietor of a distilled spirits plant authorized to produce distilled spirits shall not commence production operations until written notice has been given to the Secretary stating when operations will begin. Any proprietor of a distilled spirits plant desiring to suspend production of distilled spirits shall give notice in writing to the Secretary, stating when he will suspend such operations. Pursuant to such notice, an internal revenue officer shall take such action as the Secretary shall prescribe to prevent the production of distilled spirits. No proprietor, after having given such notice, shall, after the time stated therein, produce distilled spirits on such premises until he again gives notice in writing to the Secretary stating the time when he will resume operations. At the time stated in the notice of resuming such operations an internal revenue officer shall take such action as is necessary to permit operations to be resumed. The notices submitted under this section shall be in such form and submitted in such manner as the Secretary may by regulations require. Nothing in this section shall apply to suspensions caused by unavoidable accidents; and the Secretary shall prescribe regulations to govern such cases of involuntary suspension.

(b)Penalty For penalty and forfeiture for carrying on the business of distiller after having given notice of suspension, see sections 5601(a)(14) and 5615(3).

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1364; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 806(b), July 26, 1979, 93 Stat. 279.)

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Cited by 9 sections

CFR

§ 19.292
Notice of operations.

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

Imposition, rate, and attachment of tax
§ 5001

13 references not yet in our index

Pub. L. 85–859, title II, § 201
72 Stat. 1364
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 96–39, title VIII, § 806(b)
93 Stat. 279
act Aug. 16, 1954, ch. 736
68A Stat. 632
Pub. L. 85–859
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

§ 5221

Commencement, suspension, and resumption of operations

Fed. Reg.×7

C.F.R.×1

Stat.×1

U.S.C.§ 5001

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

Stat.72 Stat. 1364

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 96–39, title VIII, § 806(b)

Cites 14 · showing 6Cited by 9 across 3 sources