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26 U.S.C. § 5222 — Production, receipt, removal, and use of distilling materials
Federal law — U.S. Code and appendices · legal_authorities
**(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 Secretar
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Source file: Laws/federal/codes/united-states-code/title-26/section-5222-production-receipt-removal-and-use-of-distilling-materials--c52633ad21.md
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Source location: Title 26, Chapter 51, § 5222; chapter-051-distilled-spirits-wines-and-beer.md
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**(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).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax-free production**
(1) **Cider** — Subject to regulations prescribed by the Secretary, the noneffervescent product of the normal alcoholic fermentation of apple juice only, which is produced at a place other than a bonded wine cellar and without the use of preservative methods or materials, and which is sold or offered for sale as cider and not as wine or as a substitute for wine, shall not be subject to tax as wine nor to the provisions of subchapter F.
(2) **Wine for personal or family use** — Subject to regulations prescribed by the Secretary—
(A) *Exemption* — Any adult may, without payment of tax, produce wine for personal or family use and not for sale.
(B) *Limitation* — The aggregate amount of wine exempt from tax under this paragraph with respect to any household shall not exceed—
(i) 200 gallons per calendar year if there are 2 or more adults in such household, or
(ii) 100 gallons per calendar year if there is only 1 adult in such household.
(C) *Adults* — For purposes of this paragraph, the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the household is situated at which wine may be sold to individuals, whichever is greater.
(3) **Experimental wine** — Subject to regulations prescribed by the Secretary, any scientific university, college of learning, or institution of scientific research may produce, receive, blend, treat, and store wine, without payment of tax, for experimental or research use but not for consumption (other than organoleptical tests) or sale, and may receive such wine spirits without payment of tax as may be necessary for such production.
**(b) Cross references**
(1) For provisions relating to exemption of t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5042
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Removals for export** Beer may be removed from the brewery, without payment of tax, for export, in such containers and under such regulations, and on the giving of such notices, entries, and bonds and other security, as the Secretary may by regulations prescribe.
**(b) Removals when unfit for beverage use** When beer has become sour or damaged, so as to be incapable of use as such, a brewer may remove the same from his brewery without payment of tax, for manufacturing purposes, under such regulations as the Secretary may prescribe.
**(c) Removals for laboratory analysis** Beer may be removed from the brewery, without payment of tax, for laboratory analysis, subject to such limitations and under such regulations as the Secretary may prescribe.
**(d) Removals for research, development, or testing** Under such conditions and regulations as the Secretary may prescribe, beer may be removed from the brewery without payment of tax for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment relating to beer or brewery operations.
**(e) Beer for personal or family use** Subject to regulation prescribed by the Secretary, any adult may, without payment of tax, produce beer for personal or family use and not for sale. The aggregate amount of beer exempt from tax under this subsection with respect to any household shall not exceed—
(1) 200 gallons per calendar year if there are 2 or more adults in such household, or
(2) 100 gallons per calendar year if there is only 1 adult in such household.
For purposes of this subsection, the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the house
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5053
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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
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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 3200
TITLE 26—INTERNAL REVENUE CODE
§ 5221
factories’’, prior to the general revision of this chapter
by Pub. L. 85–859. See sections 5178(c)(4), 5222(a)(1),
(2)(D), (d), 5501, 5502(a), 5503, 5504(a), (b), 5505(a), (c) and
5601(a)(7), (8), (9)(A) of this title.
A prior section 5217, acts Aug. 16, 1954, ch. 736, 68A
Stat. 641; July 11, 1956, ch. 573, § 1, 70 Stat. 530; July 11,
1958, Pub. L. 85–517, 72 Stat. 357, related to national
emergency transfers, prior to the general revision of
this chapter by Pub. L. 85–859.
SUBPART B—PRODUCTION
Sec.
5221.
Commencement, suspension, and resumption
of operations.
5222.
Production, receipt, removal, and use of dis-
tilling materials.
5223.
Redistillation of spirits, articles, and resi-
dues.
Editorial Notes
AMENDMENTS
1965—Pub. L. 89–44, title VIII, § 805(f)(9), June 21, 1965,
79 Stat. 161, inserted reference to articles and residues
in item 5223.
§ 5221. Commencement, suspension, and resump-
tion of operations
(a) Commencement, suspension, and resumption
The proprietor of a distilled spirits plant au-
thorized 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 pro-
duction of distilled spirits shall give notice in
writing to the Secretary, stating when he will
suspend such operations. Pursuant to such no-
tice, an internal revenue officer shall take such
action as the Secretary shall prescribe to pre-
vent the production of distilled spirits. No pro-
prietor, after having given such notice, shall,
after the time stated therein, produce distilled
spirits on such premises until he again gives no-
tice in writing to the Secretar
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5222
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