Internal Revenue Code:Sec. 5222. Production, receipt, removal, and use of distilling materials

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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. 5222. Production, receipt, removal, and use of distilling
        materials
 
    (a) Production, removal, and use
      (1) No mash, wort, or wash fit for distillation or for the
    production of distilled spirits shall be made or fermented in any
    building or on any premises other than on the bonded premises of a
    distilled spirits plant duly authorized to produce distilled
    spirits according to law; and no mash, wort, or wash so made or
    fermented shall be removed from any such premises before being
    distilled, except as authorized by the Secretary; and no person
    other than an authorized distiller shall, by distillation or any
    other process, produce distilled spirits from any mash, wort, wash,
    or other material.
      (2) Nothing in this subsection shall be construed to apply to -
        (A) authorized operations performed on the premises of vinegar
      plants established under part I of subchapter H;
        (B) authorized production and removal of fermented materials
      produced on authorized brewery or bonded wine cellar premises as
      provided by law;
        (C) products exempt from tax under the provisions of section
      5042 or 5053(e); or
        (D) fermented materials used in the manufacture of vinegar by
      fermentation.
    (b) Receipt
      Under such regulations as the Secretary may prescribe, fermented
    materials to be used in the production of distilled spirits may be
    received on the bonded premises of a distilled spirits plant
    authorized to produce distilled spirits as follows -
        (1) from the premises of a bonded wine cellar authorized to
      remove such material by section 5362(c)(6);
        (2) beer conveyed without payment of tax from brewery premises,
      beer which has been lawfully removed from brewery premises upon
      determination of tax, or
        (3) cider exempt from tax under the provisions of section
      5042(a)(1).
    (c) Processing of distilled spirits containing extraneous
        substances
      The Secretary may by regulations provide for the removal from the
    distilling system, and the addition to the fermented or unfermented
    distilling material, of distilled spirits containing substantial
    quantities of fusel oil or aldehydes, or other extraneous
    substances.
    (d) Penalty
          For penalty and forfeiture for unlawful production, removal,
        or use of material fit for distillation or for the production
        of distilled spirits, and for penalty and forfeiture for
        unlawful production of distilled spirits, see sections
        5601(a)(7), 5601(a)(8), and 5615(4).
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1365; amended Pub. L. 94-455, title XIX, Sec. 1905(b)(6)(D),
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 95-458,
    Sec. 2(b)(4), Oct. 14, 1978, 92 Stat. 1256; Pub. L. 96-39, title
    VIII, Sec. 807(a)(30), July 26, 1979, 93 Stat. 286; Pub. L. 105-34,
    title XIV, Sec. 1414(a), Aug. 5, 1997, 111 Stat. 1047.)
 

Miscellaneous

                              PRIOR PROVISIONS
      Provisions similar to those comprising subsecs. (a)(1), (2)(D),
    (b), and (d) 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)(1), (2)(D)                     5216(a)(1), (4).
    (b)                                5309, 5362(7), 5412.
    (d)                                5216(b).
                     -------------------------------
      The prior sections, act Aug. 16, 1954, ch. 736, are set out in
    68A Stat. 640, 641, 658, 665, 675.
                                 AMENDMENTS
      1997 - Subsec. (b)(2). Pub. L. 105-34 amended par. (2)
    generally.  Prior to amendment, par. (2) read as follows:
    ''conveyed without payment of tax from contiguous brewery premises
    where produced; or''.
      1979 - Subsec. (c). Pub. L. 96-39 struck out '', in the
    production facilities of a distilled spirits plant'' after
    ''distilling material''.
      1978 - Subsec. (a)(2)(C). Pub. L. 95-458 inserted reference to
    section 5053(e).
      1976 - Subsecs. (a)(1), (b), (c). Pub. L. 94-455, Sec.
    1906(b)(13)(A), struck out ''or his delegate'' after ''Secretary''.
      Subsec. (d). Pub. L. 94-455, Sec. 1905(b)(6)(D), struck out
    ''5601(b)(3), 5601(b)(4),'' after ''5601(a)(8),''.
                      EFFECTIVE DATE OF 1997 AMENDMENT
      Amendment by Pub. L. 105-34 effective on the 1st day of the 1st
    calendar quarter that begins at least 180 days after Aug. 5, 1997,
    see section 1414(d) of Pub. L. 105-34, set out as a note under
    section 5053 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 1978 AMENDMENT
      Amendment by Pub. L. 95-458 effective on first day of first
    calendar month beginning more than 90 days after Oct. 14, 1978, see
    section 2(c) of Pub. L. 95-458, set out as a note under section
    5042 of this title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by section 1905(b)(6)(D) of Pub. L. 94-455 effective on
    first day of first month which begins more than 90 days after Oct.
    4, 1976, see section 1905(d) of Pub. L. 94-455, set out as a note
    under section 5005 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5056, 5412 of this title.