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26 U.S.C. § 5211 — Production and entry of distilled spirits
Federal law — U.S. Code and appendices · legal_authorities
Distilled spirits in the process of production in a distilled spirits plant may be held prior to the production gauge only for so long as is reasonably necessary to complete the process of production. Under such regulations as the Secretary shall prescribe, all distilled spirits produced in a distilled spirits plant shall be gauged and a record made of such gauge within a reasonable time after the production thereof has been completed. The proprietor shall, pursuant to such production gauge and in accordance with such regulations as the Secretary shall prescribe, make appropriate entry for—
(1) deposit of such spirits on bonded premises for storage or processing;
(2) withdrawal upon determination of tax as authorized by law;
(3) withdrawal under the provisions of section 5214; and
(4) transfer for redistillation under the provisions of section 5223.
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Stable record: federal_law:legal_authorities:record_usc_dd1450b2ebe1b7bd85cc8a3f
Source file: Laws/federal/codes/united-states-code/title-26/section-5211-production-and-entry-of-distilled-spirits--de1ce5a3bb.md
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Source location: Title 26, Chapter 51, § 5211; chapter-051-distilled-spirits-wines-and-beer.md
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Distilled spirits in the process of production in a distilled spirits plant may be held prior to the production gauge only for so long as is reasonably necessary to complete the process of production. Under such regulations as the Secretary shall prescribe, all distilled spirits produced in a distilled spirits plant shall be gauged and a record made of such gauge within a reasonable time after the production thereof has been completed. The proprietor shall, pursuant to such production gauge and in accordance with such regulations as the Secretary shall prescribe, make appropriate entry for—
(1) deposit of such spirits on bonded premises for storage or processing;
(2) withdrawal upon determination of tax as authorized by law;
(3) withdrawal under the provisions of section 5214; and
(4) transfer for redistillation under the provisions of section 5223.
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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
It shall be lawful for any internal revenue officer to detain any container, containing or supposed to contain, distilled spirits, wines, or beer, when he has reason to believe that the tax imposed by law on such distilled spirits, wines, or beer has not been paid or determined as required by law, or that such container is being removed in violation of law; and every such container may be held by him at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than 72 hours without process of law or intervention of the officer to whom such detention is to be reported.
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Federal law — U.S. Code and appendices · legal_authorities
Page 3195
TITLE 26—INTERNAL REVENUE CODE
§ 5211
his operations, at such times and in such form
and manner and containing such information, as
the Secretary shall by regulations prescribe.
(c) Preservation and inspection
The records required by subsection (a) and a
copy of each report required by subsection (b)
shall be available for inspection by any internal
revenue officer during business hours, and shall
be preserved by the person required to keep such
records and reports for such period as the Sec-
retary shall by regulations prescribe.
(d) Penalty
For penalty and forfeiture for refusal or neglect to
keep records required under this section, or for
false entries therein, see sections 5603 and 5615(5).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1361; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
95–176, § 2(e), Nov. 14, 1977, 91 Stat. 1364; Pub. L.
96–39, title VIII, § 807(a)(25), July 26, 1979, 93 Stat.
283; Pub. L. 98–369, div. A, title IV, § 454(c)(6),
July 18, 1984, 98 Stat. 821; Pub. L. 105–34, title
XIV, § 1413(a), Aug. 5, 1997, 111 Stat. 1046.)
Editorial Notes
PRIOR PROVISIONS
Provisions similar to those comprising 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) ..................................
5197(a)(1)(A), (a)(2), 5305, 5331(a)(3).
(b) ..................................
5285, 5555(a).
(c) ..................................
5197(b), 5285, 5305, 5331(a)(3), 5555(a).
(d) ..................................
5197(a)(1)(B),
5285,
5305,
5331(a)(3),
5555(a).
(e) ..................................
5197(c)(2), 5285.
The prior section
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5211
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