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26 U.S.C. § 5171 — Establishment
Federal law — U.S. Code and appendices · legal_authorities
**(a) Certain operations may be conducted only on bonded premises** Except as otherwise provided by law, operations as a distiller, warehouseman, or processor may be conducted only on the bonded premises of a distilled spirits plant by a person who is qualified under this subchapter.
**(b) Establishment of distilled spirits plant** A distilled spirits plant may be established only by a person who intends to conduct at such plant operations as a distiller, as a warehouseman, or as both.
**(c) Registration**
(1) **In general** — Each person shall, before commencing operations at a distilled spirits plant (and at such other times as the Secretary may by regulations prescribe), make application to the Secretary for, and receive notice of, the registration of such plant.
(2) **Application required where new operations are added** — No operation in addition to those set forth in the application made pursuant to paragraph (1) may be conducted at a distilled spirits plant until the person has made application to the Secretary for, and received notice of, the registration of such additional operation.
(3) **Secretary may establish minimum capacity and level of activity requirements** — The Secretary may by regulations prescribe for each type of operation minimum capacity and level of activity requirements for qualifying premises as a distilled spirits plant.
(4) **Applicant must comply with law and regulations** — No plant (or additional operation) shall be registered under this section until the applicant has complied with the requirements of law and regulations in relation to the qualification of such plant (or additional operation).
**(d) Permits**
(1) **Requirements** — Each person required to file an application for registration under subsection (c) whose distilled
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Stable record: federal_law:legal_authorities:record_usc_3ee805750af0ac9701891152
Source file: Laws/federal/codes/united-states-code/title-26/section-5171-establishment--ec28048533.md
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Source location: Title 26, Chapter 51, § 5171; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Certain operations may be conducted only on bonded premises** Except as otherwise provided by law, operations as a distiller, warehouseman, or processor may be conducted only on the bonded premises of a distilled spirits plant by a person who is qualified under this subchapter.
**(b) Establishment of distilled spirits plant** A distilled spirits plant may be established only by a person who intends to conduct at such plant operations as a distiller, as a warehouseman, or as both.
**(c) Registration**
(1) **In general** — Each person shall, before commencing operations at a distilled spirits plant (and at such other times as the Secretary may by regulations prescribe), make application to the Secretary for, and receive notice of, the registration of such plant.
(2) **Application required where new operations are added** — No operation in addition to those set forth in the application made pursuant to paragraph (1) may be conducted at a distilled spirits plant until the person has made application to the Secretary for, and received notice of, the registration of such additional operation.
(3) **Secretary may establish minimum capacity and level of activity requirements** — The Secretary may by regulations prescribe for each type of operation minimum capacity and level of activity requirements for qualifying premises as a distilled spirits plant.
(4) **Applicant must comply with law and regulations** — No plant (or additional operation) shall be registered under this section until the applicant has complied with the requirements of law and regulations in relation to the qualification of such plant (or additional operation).
**(d) Permits**
(1) **Requirements** — Each person required to file an application for registration under subsection (c) whose distilled spirits operations (or any part thereof) are not required to be covered by a basic permit under the Federal Alcohol Administration Act (27 U.S.C. secs. 203 and 204) shall, before commencing the operations (or part thereof) not so covered, apply for and obtain a permit under this subsection from the Secretary to engage in such operations (or part thereof). Subsections (b), (c), (d), (e), (f), (g), and (h) of section 5271 are hereby made applicable to persons filing applications and permits required by or issued under this subsection.
(2) **Exceptions for agencies of a State or political subdivisions** — Paragraph (1) shall not apply to any agency of a State or political subdivision thereof or to any officer or employee of any such agency, and no such agency, officer, or employee shall be required to obtain a permit thereunder.
**(e) Cross references**
(1) For penalty for failure of a distiller or processor to file application for registration as required by this section, see section 5601(a)(2).
(2) For penalty for the filing of a false application by a distiller, warehouseman, or processor of distilled spirits, see section 5601(a)(3).
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Federal law — U.S. Code and appendices · legal_authorities
In order effectively to regulate interstate and foreign commerce in distilled spirits, wine, and malt beverages, to enforce the twenty-first amendment, and to protect the revenue and enforce the postal laws with respect to distilled spirits, wine, and malt beverages:
**(a)** It shall be unlawful, except pursuant to a basic permit issued under this subchapter by the Secretary of the Treasury—
(1) to engage in the business of importing into the United States distilled spirits, wine, or malt beverages; or
(2) for any person so engaged to sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spirits, wine, or malt beverages so imported.
**(b)** It shall be unlawful, except pursuant to a basic permit issued under this subchapter by the Secretary of the Treasury—
(1) to engage in the business of distilling distilled spirits, producing wine, rectifying or blending distilled spirits or wine, or bottling, or warehousing and bottling, distilled spirits; or
(2) for any person so engaged to sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spirits or wine so distilled, produced, rectified, blended, or bottled, or warehoused and bottled.
**(c)** It shall be unlawful, except pursuant to a basic permit issued under this subchapter by the Secretary of the Treasury—
(1) to engage in the business of purchasing for resale at wholesale distilled spirits, wine, or malt beverages; or
(2) for any person so engaged to receive or to sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spir
Source: Supplied U.S. Code snapshot — release unconfirmed · 27 U.S.C. § 203
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).
**(b) Domestic distilled spirits**
(1) **Liability of persons interested in distilling** — Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom.
(2) **Exception** — A person owning or having the right of control of not more than 10 percent of any class of stock of a corporate proprietor of a distilled spirits plant shall not be deemed to be a person liable for the tax for which such proprietor is liable under the provisions of paragraph (1). This exception shall not apply to an officer or director of such corporate proprietor.
**(c) Proprietors of distilled spirits plants**
(1) **Bonded storage** — Every person operating bonded premises of a distilled spirits plant shall be liable for the internal revenue tax on all distilled spirits while the distilled spirits are stored on such premises, and on all distilled spirits which are in transit to such premises (from the time of removal from the transferor’s bonded premises) pursuant to application made by him. Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008(a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (b).
(2) **Transfers in bond** — When distilled spirits are transferred in bond in accordance with the provisions of section 5212, persons li
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5005
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Federal law — U.S. Code and appendices · legal_authorities
This subchapter may be cited as the “Federal Alcohol Administration Act”.
Source: Supplied U.S. Code snapshot — release unconfirmed · 27 U.S.C. § 201
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
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Federal law — U.S. Code and appendices · legal_authorities
Page 3182
TITLE 26—INTERNAL REVENUE CODE
§ 5171
Another prior section 5132, act Aug. 16, 1954, ch. 736,
68A Stat. 623, related to registration and regulation of
persons claiming drawback, prior to the general revi-
sion of this chapter by Pub. L. 85–859.
A prior section 5133 was renumbered section 5113 of
this title.
Another prior section 5133, act Aug. 16, 1954, ch. 736,
68A Stat. 623, related to investigation of claims, prior
to the general revision of this chapter by Pub. L. 85–859.
A prior section 5134 was renumbered section 5114 of
this title.
Another prior section 5134, acts Aug. 16, 1954, ch. 736,
68A Stat. 623; Mar. 30, 1955, ch. 18, § 3(b)(2), 69 Stat. 15;
Mar. 29, 1956, ch. 115, § 3(b)(2), 70 Stat. 67; Mar. 29, 1957,
Pub. L. 85–12, § 3(b)(2), 71 Stat. 10; June 30, 1958, Pub. L.
85–475, § 3(b)(2), 72 Stat. 259, related to drawbacks, prior
to the general revision of this chapter by Pub. L. 85–859.
A prior section 5141, added Pub. L. 85–859, title II,
§ 201, Sept. 2, 1958, 72 Stat. 1346, related to registration,
prior
to
repeal
by
Pub.
L.
109–59,
title
XI,
§ 11125(a)(1)(E), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, ef-
fective July 1, 2008, but inapplicable to taxes imposed
for periods before such date.
Another prior section 5141, act Aug. 16, 1954, ch. 736,
68A Stat. 624, related to registration, prior to the gen-
eral revision of this chapter by Pub. L. 85–859.
A prior section 5142 was renumbered section 5732 of
this title.
Another prior section 5142, act Aug. 16, 1954, ch. 736,
68A Stat. 624, related to payment of tax, prior to the
general revision of this chapter by Pub. L. 85–859.
A prior section 5143 was renumbered section 5733 of
this title.
Another prior section 5143, act Aug. 16, 1954, ch. 736,
68A Stat. 624, relate
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5171
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