Internal Revenue Code:Sec. 5211. Production and entry of distilled spirits

From TaxAlmanac

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 II - OPERATIONS ON BONDED PREMISES
          Subpart A - General
        

Statute

    Sec. 5211. Production and entry of distilled spirits
 
      Distilled spirits in the process of production in a distilled
    spirits plant may be held prior to the production gauge only for so
    long as is reasonably necessary to complete the process of
    production.  Under such regulations as the Secretary shall
    prescribe, all distilled spirits produced in a distilled spirits
    plant shall be gauged and a record made of such gauge within a
    reasonable time after the production thereof has been completed.
    The proprietor shall, pursuant to such production gauge and in
    accordance with such regulations as the Secretary shall prescribe,
    make appropriate entry for -
        (1) deposit of such spirits on bonded premises for storage or
      processing;
        (2) withdrawal upon determination of tax as authorized by law;
        (3) withdrawal under the provisions of section 5214; and
        (4) transfer for redistillation under the provisions of section
      5223.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1362; 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)(26),
    July 26, 1979, 93 Stat. 284.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5211, act Aug. 16, 1954, ch. 736, 68A Stat. 638,
    related to detention of casks, packages, or containers on
    suspicion, prior to the general revision of this chapter by Pub. L.
    85-859. See section 5311 of this title.
      Provisions similar to those comprising this section were
    contained in prior sections 5193(a), 5194(a), (e) to (g), 5242(a),
    5305, act Aug. 16, 1954, ch. 736, 68A Stat. 633 to 636, 645, 657,
    prior to the general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1979 - Pars. (1), (5). Pub. L. 96-39 substituted in par. (1) ''on
    bonded premises for storage or processing'' for ''in storage on
    bonded premises'' and struck out par. (5) which related to an
    appropriate entry by the proprietor for immediate denaturation.
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary''.
                      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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 5231 of this title.