Internal Revenue Code:Sec. 5201. Regulation of operations

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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 C - Operation of Distilled Spirits Plants
         PART I - GENERAL PROVISIONS
       

Statute

    Sec. 5201. Regulation of operations
 
    (a) General
      Proprietors of distilled spirits plants shall conduct all
    operations authorized to be conducted on the premises of such
    plants under such regulations as the Secretary shall prescribe.
    (b) Distilled spirits for industrial uses
      The regulations of the Secretary under this chapter respecting
    the production, warehousing, denaturing, distribution, sale,
    export, and use of distilled spirits for industrial purposes shall
    be such as he deems necessary, advisable, or proper to secure the
    revenue, to prevent diversion to illegal uses, and to place the
    distilled spirits industry and other industries using such
    distilled spirits as a chemical raw material or for other lawful
    industrial purposes on the highest possible plane of scientific and
    commercial efficiency and development consistent with the
    provisions of this chapter.  Where nonpotable chemical mixtures
    containing distilled spirits are produced for transfer to the
    bonded premises of a distilled spirits plant for completion of
    processing, the Secretary may waive any provision of this chapter
    with respect to the production of such mixtures, and the processing
    of such mixtures on the bonded premises shall be deemed to be
    production of distilled spirits for purposes of this chapter.
    (c) Hours of operations
      The Secretary may prescribe regulations relating to hours for
    distillery operations and to hours for removal of distilled spirits
    from distilled spirits plants; however, such regulations shall not
    be more restrictive, as to any operation or function, that the
    provisions of internal revenue law and regulations relating to such
    operation or function in effect on the day preceding the effective
    date of this section.
    (d) Identification of distilled spirits
      The Secretary may provide by regulations for the addition of
    tracer elements to distilled spirits to facilitate the enforcement
    of this chapter.  Tracer elements to be added to distilled spirits
    at any distilled spirits plant under provisions of this subsection
    shall be of such character and in such quantity as the Secretary
    may authorize or require, and such as will not impair the quality
    of the distilled spirits for their intended use.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1357; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(21),
    July 26, 1979, 93 Stat. 283.)
 

Miscellaneous

                              PRIOR PROVISIONS
      Provisions similar to those comprising subsecs. (a) to (c) of
    this section were contained in prior sections of act Aug. 16, 1954,
    prior to the general revision of this chapter by Pub. L. 85-859, as
    follows:
 
    ---------------------------------------------------------------------
    Present subsecs.:                  Prior sections
    ---------------------------------------------------------------------
    (a)                                5193(a), 5194(g), 5241(a), 5281,
                                        5282(a), 5302, 5305-5307,
                                        5319(6).
    (b)                                5305.
    (c)                                5195, 5215, 5306.
                     -------------------------------
      The prior sections, act Aug. 16, 1954, ch. 736, are set out in
    68A Stat. 633, 636, 640, 644, 651, 654, 657, 661.
                                 AMENDMENTS
      1979 - Subsec. (a). Pub. L. 96-39 substituted ''all operations
    authorized to be conducted'' for ''their operations relating to the
    production, storage, denaturing, rectification and bottling of
    distilled spirits, and all other operations authorized to be
    conducted''.
      1976 - Subsecs. (a) to (d). Pub. L. 94-455 struck out ''or his
    delegate'' after ''Secretary'' wherever appearing.
                      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
      Section effective July 1, 1959, see section 210(a)(1) of Pub. L.
    85-859, set out as a note under section 5001 of this title.