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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter H— Miscellaneous Plants and Warehouses · § 5511

§ 5511. Establishment and operation

396 words·~2 min read·/usc/title-26/section-5511

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This chapter (other than sections 5178(a)(2)(C), 5179, 5203(b), (c), and (d), and 5552) shall not be applicable with respect to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if—
(1)such concentrate, and the mash or juice from which it is produced, contains no more alcohol than is reasonably unavoidable in the manufacture of such concentrate; and
(2)such concentrate is rendered unfit for use as a beverage before removal from the place of manufacture, or (in the case of a concentrate which does not exceed 24 percent alcohol by volume) such concentrate is transferred to a bonded wine cellar for use in production of natural wine as provided in section 5382; and
(3)the manufacturer thereof makes such application, keeps such records, renders such reports, files such bonds, and complies with such other requirements with respect to the production, removal, sale, transportation, and use of such concentrate and of the mash or juice from which such concentrate is produced, as the Secretary may by regulations prescribe as necessary for the protection of the revenue.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1392; amended Pub. L. 88–653, § 3, Oct. 13, 1964, 78 Stat. 1085; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections23 cite this · traces to 2
13 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1392
  • Pub. L. 88–653, § 3
  • 78 Stat. 1085
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 677
  • Pub. L. 85–859
  • Pub. L. 94–455
  • Pub. L. 88–653
  • section 4 of Pub. L. 88–653
  • section 210(a)(1) of Pub. L. 85–859
Citation graph
cites case law
§ 5511
Establishment and operation
Fed. Reg.×16
C.F.R.×5
Stat.×1
U.S.C.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1392
Pub. L.Pub. L. 88–653, § 3
Stat.78 Stat. 1085
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 15 · showing 7Cited by 23 across 4 sources
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