Internal Revenue Code:Sec. 5221. Commencement, suspension, and resumption 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 II - OPERATIONS ON BONDED PREMISES
          Subpart B - Production
        

Statute

    Sec. 5221. Commencement, suspension, and resumption of operations
 
    (a) Commencement, suspension, and resumption
      The proprietor of a distilled spirits plant authorized to produce
    distilled spirits shall not commence production operations until
    written notice has been given to the Secretary stating when
    operations will begin.  Any proprietor of a distilled spirits plant
    desiring to suspend production of distilled spirits shall give
    notice in writing to the Secretary, stating when he will suspend
    such operations.  Pursuant to such notice, an internal revenue
    officer shall take such action as the Secretary shall prescribe to
    prevent the production of distilled spirits.  No proprietor, after
    having given such notice, shall, after the time stated therein,
    produce distilled spirits on such premises until he again gives
    notice in writing to the Secretary stating the time when he will
    resume operations.  At the time stated in the notice of resuming
    such operations an internal revenue officer shall take such action
    as is necessary to permit operations to be resumed.  The notices
    submitted under this section shall be in such form and submitted in
    such manner as the Secretary may by regulations require.  Nothing
    in this section shall apply to suspensions caused by unavoidable
    accidents; and the Secretary shall prescribe regulations to govern
    such cases of involuntary suspension.
    (b) Penalty
          For penalty and forfeiture for carrying on the business of
        distiller after having given notice of suspension, see sections
        5601(a)(14) and 5615(3).
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1364; 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. 806(b),
    July 26, 1979, 93 Stat. 279.)
 

Miscellaneous

                              PRIOR PROVISIONS
      Provisions similar to those comprising subsec. (a) of this
    section were contained in prior section 5191(a), act Aug. 16, 1954,
    ch. 736, 68A Stat. 632, prior to the general revision of this
    chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1979 - Subsec. (a). Pub. L. 96-39 substituted ''until written
    notice has been given to the Secretary stating when operations will
    begin'' for ''until an internal revenue officer has been assigned
    to the premises''.
      1976 - Subsec. (a). 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 sections 5601, 5615 of this title.