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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 · § 5222

§ 5222. Production, receipt, removal, and use of distilling materials

764 words·~3 min read·/usc/title-26/section-5222

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(a)Production, removal, and use
(1)No mash, wort, or wash fit for distillation or for the production of distilled spirits shall be made or fermented in any building or on any premises other than on the bonded premises of a distilled spirits plant duly authorized to produce distilled spirits according to law; and no mash, wort, or wash so made or fermented shall be removed from any such premises before being distilled, except as authorized by the Secretary; and no person other than an authorized distiller shall, by distillation or any other process, produce distilled spirits from any mash, wort, wash, or other material.
(2)Nothing in this subsection shall be construed to apply to—
(A)authorized operations performed on the premises of vinegar plants established under part I of subchapter H;
(B)authorized production and removal of fermented materials produced on authorized brewery or bonded wine cellar premises as provided by law;
(C)products exempt from tax under the provisions of section 5042 or 5053(e); or
(D)fermented materials used in the manufacture of vinegar by fermentation.
(b)Receipt Under such regulations as the Secretary may prescribe, fermented materials to be used in the production of distilled spirits may be received on the bonded premises of a distilled spirits plant authorized to produce distilled spirits as follows—
(1)from the premises of a bonded wine cellar authorized to remove such material by section 5362(c)(6);
(2)beer conveyed without payment of tax from brewery premises, beer which has been lawfully removed from brewery premises upon determination of tax, or
(3)cider exempt from tax under the provisions of section 5042(a)(1).
(c)Processing of distilled spirits containing extraneous substances The Secretary may by regulations provide for the removal from the distilling system, and the addition to the fermented or unfermented distilling material, of distilled spirits containing substantial quantities of fusel oil or aldehydes, or other extraneous substances.
(d)Penalty For penalty and forfeiture for unlawful production, removal, or use of material fit for distillation or for the production of distilled spirits, and for penalty and forfeiture for unlawful production of distilled spirits, see sections 5601(a)(7), 5601(a)(8), and 5615(4).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1365; amended Pub. L. 94–455, title XIX, §§ 1905(b)(6)(D), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 95–458, § 2(b)(4), Oct. 14, 1978, 92 Stat. 1256; Pub. L. 96–39, title VIII, § 807(a)(30), July 26, 1979, 93 Stat. 286; Pub. L. 105–34, title XIV, § 1414(a), Aug. 5, 1997, 111 Stat. 1047.)
Connections19 cite this · traces to 4
23 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1365
  • Pub. L. 94–455, title XIX
  • 90 Stat. 1823
  • Pub. L. 95–458, § 2(b)(4)
  • 92 Stat. 1256
  • Pub. L. 96–39, title VIII, § 807(a)(30)
  • 93 Stat. 286
  • Pub. L. 105–34, title XIV, § 1414(a)
  • 111 Stat. 1047
  • Pub. L. 85–859
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 640
  • Pub. L. 105–34
  • Pub. L. 96–39
  • Pub. L. 95–458
  • Pub. L. 94–455, § 1906(b)(13)(A)
  • Pub. L. 94–455, § 1905(b)(6)(D)
  • section 1414(d) of Pub. L. 105–34
  • section 810 of Pub. L. 96–39
  • section 2(c) of Pub. L. 95–458
  • section 1905(b)(6)(D) of Pub. L. 94–455
  • section 1905(d) of Pub. L. 94–455
Citation graph
cites case law
§ 5222
Production, receipt, removal, and use of distilling materials
Fed. Reg.×12
C.F.R.×3
Stat.×3
U.S.C.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1365
Pub. L.Pub. L. 94–455, title XIX
Stat.90 Stat. 1823
Pub. L.Pub. L. 95–458, § 2(b)(4)
Cites 27 · showing 9Cited by 19 across 4 sources
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