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26 U.S.C. § 5511 — Establishment and operation
Federal law — U.S. Code and appendices · legal_authorities
This chapter (other than sections 5178(a)(2)(C), 5179, 5203(b), (c), and (d), and 5552) shall not be applicable with respect to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if—
(1) such concentrate, and the mash or juice from which it is produced, contains no more alcohol than is reasonably unavoidable in the manufacture of such concentrate; and
(2) such concentrate is rendered unfit for use as a beverage before removal from the place of manufacture, or (in the case of a concentrate which does not exceed 24 percent alcohol by volume) such concentrate is transferred to a bonded wine cellar for use in production of natural wine as provided in section 5382; and
(3) the manufacturer thereof makes such application, keeps such records, renders such reports, files such bonds, and complies with such other requirements with respect to the production, removal, sale, transportation, and use of such concentrate and of the mash or juice from which such concentrate is produced, as the Secretary may by regulations prescribe as necessary for the protection of the revenue.
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Stable record: federal_law:legal_authorities:record_usc_cbf74a04dbbe8c7050bd0975
Source file: Laws/federal/codes/united-states-code/title-26/section-5511-establishment-and-operation--14cbc91a31.md
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Source location: Title 26, Chapter 51, § 5511; chapter-051-distilled-spirits-wines-and-beer.md
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This chapter (other than sections 5178(a)(2)(C), 5179, 5203(b), (c), and (d), and 5552) shall not be applicable with respect to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if—
(1) such concentrate, and the mash or juice from which it is produced, contains no more alcohol than is reasonably unavoidable in the manufacture of such concentrate; and
(2) such concentrate is rendered unfit for use as a beverage before removal from the place of manufacture, or (in the case of a concentrate which does not exceed 24 percent alcohol by volume) such concentrate is transferred to a bonded wine cellar for use in production of natural wine as provided in section 5382; and
(3) the manufacturer thereof makes such application, keeps such records, renders such reports, files such bonds, and complies with such other requirements with respect to the production, removal, sale, transportation, and use of such concentrate and of the mash or juice from which such concentrate is produced, as the Secretary may by regulations prescribe as necessary for the protection of the revenue.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Sweetening of grape wines** Any natural grape wine may be sweetened after fermentation and before taxpayment with pure dry sugar or liquid sugar if the total solids content of the finished wine does not exceed 12 percent of the weight of the wine and the alcoholic content of the finished wine after sweetening is not more than 14 percent by volume; except that the use under this subsection of liquid sugar shall be limited so that the resultant volume will not exceed the volume which could result from the maximum authorized use of pure dry sugar only.
**(b) High acid wines**
(1) **Amelioration** — Before, during, and after fermentation, ameliorating materials consisting of pure dry sugar or liquid sugar, water, or a combination of sugar and water, may be added to natural grape wines of a winemaker’s own production when such wines are made from juice having a natural fixed acid content of more than five parts per thousand (calculated before fermentation and as tartaric acid). Ameliorating material so added shall not reduce the natural fixed acid content of the juice to less than five parts per thousand, nor exceed 35 percent of the volume of juice (calculated exclusive of pulp) and ameliorating material combined.
(2) **Sweetening** — Any wine produced under this subsection may be sweetened by the producer thereof, after amelioration and fermentation, with pure dry sugar or liquid sugar if the total solids content of the finished wine does not exceed (A) 17 percent by weight if the alcoholic content is more than 14 percent by volume, or (B) 21 percent by weight if the alcoholic content is not more than 14 percent by volume. The use under this paragraph of liquid sugar shall be limited to cases where the resultant volume does not exceed the volume which could result
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5383
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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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5001
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Proper cellar treatment**
(1) **In general** — Proper cellar treatment of natural wine constitutes—
(A) subject to paragraph (2), those practices and procedures in the United States, whether historical or newly developed, of using various methods and materials to correct or stabilize the wine, or the fruit juice from which it is made, so as to produce a finished product acceptable in good commercial practice in accordance with regulations prescribed by the Secretary; and
(B) subject to paragraph (3), in the case of wine produced and imported subject to an international agreement or treaty, those practices and procedures acceptable to the United States under such agreement or treaty.
(2) **Recognition of continuing treatment** — For purposes of paragraph (1)(A), where a particular treatment has been used in customary commercial practice in the United States, it shall continue to be recognized as a proper cellar treatment in the absence of regulations prescribed by the Secretary finding such treatment not to be proper cellar treatment within the meaning of this subsection.
(3) **Certification of practices and procedures for imported wine**
(A) *In general* — In the case of imported wine produced after December 31, 2004, the Secretary shall accept the practices and procedures used to produce such wine, if, at the time of importation—
(i) the Secretary has on file or is provided with a certification from the government of the producing country, accompanied by an affirmed laboratory analysis, that the practices and procedures used to produce the wine constitute proper cellar treatment under paragraph (1)(A),
(ii) the Secretary has on file or is provided with such certification, if any, as may be required by an international agreement or treaty und
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5382
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Federal law — U.S. Code and appendices · legal_authorities
Page 3233
TITLE 26—INTERNAL REVENUE CODE
§ 5512
(h) Regulations
The provisions of section 5556 relating to the
prescribing of regulations shall be applicable to
this part.
(i) Penalties
The penalties and forfeitures provided in sec-
tions 5601(a)(1), (6), and (12), 5603, 5615(1) and (4),
5686, and 5687 shall be applicable to this part.
(j) Other provisions
This chapter (other than this part and the pro-
visions referred to in subsection (a), (b), (c), (d),
(e), (f), (g), (h), (i) shall not be applicable with
respect to plants established or operations con-
ducted under this part.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1391; amended Pub. L. 94–455, title XIX,
§ 1905(b)(6)(E), Oct. 4, 1976, 90 Stat. 1823.)
Editorial Notes
PRIOR PROVISIONS
Provisions similar to those comprising subsecs. (a) to
(i) 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) ..................................
5216(a)(1).
(b) ..................................
5171.
(c) ..................................
5216(a)(3).
(d) ..................................
5174.
(e) ..................................
5552.
(f) ...................................
5553(a).
(g) ..................................
5555(b).
(h) ..................................
5556.
(i) ...................................
5601, 5607, 5608, 5686(b).
The prior sections, act Aug. 16, 1954, ch. 736, are set
out in 68A Stat. 627, 630, 640, 680, 681, 683–685, 700.
AMENDMENTS
1976—Subsec.
(i).
Pub.
L.
94–455
struck
out
‘‘5601(b)(1),’’ after ‘‘5601(a)(1), (6), and (12),’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1976 AMENDMENT
Amendm
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5511
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