Internal Revenue Code:Sec. 5002. Definitions

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART I - GALLONAGE TAXES
          Subpart A - Distilled Spirits
        

Statute

    Sec. 5002. Definitions
 
    (a) In general
      For purposes of this chapter -
      (1) Distilled spirits plant
        The term ''distilled spirits plant'' means an establishment
      which is qualified under subchapter B to perform any distilled
      spirits operation.
      (2) Distilled spirits operation
        The term ''distilled spirits operation'' means any operation
      for which qualification is required under subchapter B.
      (3) Bonded premises
        The term ''bonded premises'', when used with respect to
      distilled spirits, means the premises of a distilled spirits
      plant, or part thereof, on which distilled spirits operations are
      authorized to be conducted.
      (4) Distiller
        The term ''distiller'' includes any person who -
          (A) produces distilled spirits from any source or substance,
          (B) brews or makes mash, wort, or wash fit for distillation
        or for the production of distilled spirits (other than the
        making or using of mash, wort, or wash in the authorized
        production of wine or beer, or the production of vinegar by
        fermentation),
          (C) by any process separates alcoholic spirits from any
        fermented substance, or
          (D) making or keeping mash, wort, or wash, has a still in his
        possession or use.
      (5) Processor
        (A) In general
          The term ''processor'', when used with respect to distilled
        spirits, means any person who -
            (i) manufactures, mixes, or otherwise processes distilled
          spirits, or
            (ii) manufactures any article.
        (B) Rectifier, bottler, etc., included
          The term ''processor'' includes (but is not limited to) a
        rectifier, bottler, and denaturer.
      (6) Certain operations not treated as processing
        In applying paragraph (5), there shall not be taken into
      account -
        (A) Operations as distiller
          Any process which is the operation of a distiller.
        (B) Mixing of taxpaid spirits for immediate consumption
          Any mixing (after determination of tax) of distilled spirits
        for immediate consumption.
        (C) Use by apothecaries
          Any process performed by an apothecary with respect to
        distilled spirits which such apothecary uses exclusively in the
        preparation or making up of medicines unfit for use for
        beverage purposes.
      (7) Warehouseman
        The term ''warehouseman'', when used with respect to distilled
      spirits, means any person who stores bulk distilled spirits.
      (8) Distilled spirits
        The terms ''distilled spirits'', ''alcoholic spirits'', and
      ''spirits'' mean that substance known as ethyl alcohol, ethanol,
      or spirits of wine in any form (including all dilutions and
      mixtures thereof from whatever source or by whatever process
      produced).
      (9) Bulk distilled spirits
        The term ''bulk distilled spirits'' means distilled spirits in
      a container having a capacity in excess of 1 wine gallon.
      (10) Proof spirits
        The term ''proof spirits'' means that liquid which contains
      one-half its volume of ethyl alcohol of a specific gravity of
      0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees
      Fahrenheit as unity).
      (11) Proof gallon
        The term ''proof gallon'' means a United States gallon of proof
      spirits, or the alcoholic equivalent thereof.
      (12) Container
        The term ''container'', when used with respect to distilled
      spirits, means any receptacle, vessel, or form of package,
      bottle, tank, or pipeline used, or capable of use, for holding,
      storing, transferring, or conveying distilled spirits.
      (13) Approved container
        The term ''approved container'', when used with respect to
      distilled spirits, means a container the use of which is
      authorized by regulations prescribed by the Secretary.
      (14) Article
        Unless another meaning is distinctly expressed or manifestly
      intended, the term ''article'' means any substance in the
      manufacture of which denatured distilled spirits are used.
      (15) Export
        The terms ''export'', ''exported'', and ''exportation'' include
      shipments to a possession of the United States.
    (b) Cross references
          (1) For definition of manufacturer of stills, see section
        5102.
          (2) For definition of dealer, see section 5112(a).
          (3) For definitions of wholesale dealers, see section 5112.
          (4) For definitions of retail dealers, see section 5122.
          (5) For definitions of general application to this title, see
        chapter 79.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1315; amended Pub. L. 89-44, title VIII, Sec. 807(a), June 21,
    1965, 79 Stat. 164; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec.
    805(e), July 26, 1979, 93 Stat. 278; Pub. L. 103-465, title I, Sec.
    136(c)(1), Dec. 8, 1994, 108 Stat. 4841.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5002, act Aug. 16, 1954, ch. 736, 68A Stat. 597,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
      Provisions similar to those comprising subsec. (a)(6), (9), and
    (11) of this section were contained in prior sections 5213(a)(1)
    and 5319(1), (2), and (7), act Aug. 16, 1954, ch. 736, 68A Stat.
    639, 661, prior to the general revision of this chapter by Pub. L.
    85-859.
                                 AMENDMENTS
      1994 - Subsec. (b)(1) to (6). Pub. L. 103-465 redesignated pars.
    (2) to (6) as (1) to (5), respectively, and struck out former par.
    (1) which provided a cross reference to section 5041(c) of this
    title for definition of ''wine gallon''.
      1979 - Subsec. (a)(1). Pub. L. 96-39 substituted ''distilled
    spirits operation'' for ''operation, or any combination of
    operations, for which qualification is required under such
    subchapter''.
      Subsec. (a)(2), (3). Pub. L. 96-39 added par. (2) and
    redesignated former par. (2) as (3). Former par. (3), defining
    ''bottling premises'', was struck out.
      Subsec. (a)(4). Pub. L. 96-39 redesignated par. (5) as (4).
    Former par. (4), defining ''bonded warehouseman'', was struck out.
      Subsec. (a)(5) to (7). Pub. L. 96-39 added pars. (5) to (7) and
    redesignated former pars. (5) to (7) as (4), (8), and (10),
    respectively.
      Subsec. (a)(8). Pub. L. 96-39 redesignated former par. (6) as
    (8). Former par. (8) redesignated (11).
      Subsec. (a)(9). Pub. L. 96-39 added par. (9) and redesignated
    par. (9) as (12).
      Subsec. (a)(10) to (15). Pub. L. 96-39 redesignated former pars.
    (7) to (12) as (10) to (15), respectively.
      Subsec. (b). Pub. L. 95-39 struck out par. (2) which provided for
    a cross reference to section 5082 for a definition of rectifier and
    redesignated pars. (3) to (7) as (2) to (6), respectively.
      1976 - Subsec. (a)(10). Pub. L. 94-455 struck out ''or his
    delegate'' after ''Secretary''.
      1965 - Subsec. (a). Pub. L. 89-44 added par. (12).
                      EFFECTIVE DATE OF 1994 AMENDMENT
      Amendment by Pub. L. 103-465 effective Jan. 1, 1995, see section
    136(d) of Pub. L. 103-465, set out as a note under section 5001 of
    this title.
                      EFFECTIVE DATE OF 1979 AMENDMENT
      Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section
    810 of Pub. L. 96-39, set out as a note under section 5001 of this
    title.
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Section 807(c) of Pub. L. 89-44 provided that: ''The amendments
    made by subsections (a) and (b) (amending this section and section
    5053 of this title) shall take effect on July 1, 1965.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5214, 5273, 5291, 5301 of
    this title; title 19 section 81c; title 23 section 158.