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26 U.S.C. § 5178 — Premises of distilled spirits plants
Federal law — U.S. Code and appendices · legal_authorities
**(a) Location, construction, and arrangement**
(1) **General**
(A) The premises of a distilled spirits plant shall be as described in the application required by section 5171(c). The Secretary shall prescribe such regulations relating to the location, construction, arrangement, and protection of distilled spirits plants as he deems necessary to facilitate inspection and afford adequate security to the revenue.
(B) No distilled spirits plant for the production of distilled spirits shall be located in any dwelling house, in any shed, yard, or inclosure connected with any dwelling house, or on board any vessel or boat, or on premises where beer or wine is made or produced, or liquors of any description are retailed, or on premises where any other business is carried on (except when authorized under subsection (b)).
(C) Notwithstanding any other provision of this chapter relating to distilled spirits plants the Secretary may approve the location, construction, arrangement, and method of operation of any establishment which was qualified to operate on the date preceding the effective date of this section if he deems that such location, construction, arrangement, and method of operation will afford adequate security to the revenue.
(2) **Production operations**
(A) Any person establishing a distilled spirits plant may, as described in his application for registration, produce distilled spirits from any source or substance.
(B) The distilling system shall be continuous and shall be so designed and constructed and so connected as to prevent the unauthorized removal of distilled spirits before their production gauge.
(C) The Secretary is authorized to order and require—
(i) such identification of, changes of, and additions to, distilling apparatus, conn
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Source location: Title 26, Chapter 51, § 5178; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Location, construction, and arrangement**
(1) **General**
(A) The premises of a distilled spirits plant shall be as described in the application required by section 5171(c). The Secretary shall prescribe such regulations relating to the location, construction, arrangement, and protection of distilled spirits plants as he deems necessary to facilitate inspection and afford adequate security to the revenue.
(B) No distilled spirits plant for the production of distilled spirits shall be located in any dwelling house, in any shed, yard, or inclosure connected with any dwelling house, or on board any vessel or boat, or on premises where beer or wine is made or produced, or liquors of any description are retailed, or on premises where any other business is carried on (except when authorized under subsection (b)).
(C) Notwithstanding any other provision of this chapter relating to distilled spirits plants the Secretary may approve the location, construction, arrangement, and method of operation of any establishment which was qualified to operate on the date preceding the effective date of this section if he deems that such location, construction, arrangement, and method of operation will afford adequate security to the revenue.
(2) **Production operations**
(A) Any person establishing a distilled spirits plant may, as described in his application for registration, produce distilled spirits from any source or substance.
(B) The distilling system shall be continuous and shall be so designed and constructed and so connected as to prevent the unauthorized removal of distilled spirits before their production gauge.
(C) The Secretary is authorized to order and require—
(i) such identification of, changes of, and additions to, distilling apparatus, connecting pipes, pumps, tanks, and any machinery connected with or used in or on the premises, and
(ii) such fastenings, locks, and seals to be part of any of the stills, tubs, pipes, tanks, and other equipment, as he may deem necessary to facilitate inspection and afford adequate security to the revenue.
(3) **Warehousing operations**
(A) Any person establishing a distilled spirits plant for the production of distilled spirits may, as described in the application for registration, warehouse bulk distilled spirits on the bonded premises of such plant.
(B) Distilled spirits plants for the bonded warehousing of bulk distilled spirits elsewhere than as described in subparagraph (A) may be established at the discretion of the Secretary by proprietors referred to in subparagraph (A) or by other persons under such regulations as the Secretary shall prescribe.
(4) **Processing operations** — Any person establishing a distilled spirits plant may, as described in the application for registration, process distilled spirits on the bonded premises of such plant.
**(b) Use of premises for other businesses** The Secretary may authorize the carrying on of such other businesses (not specifically prohibited by section 5601(a)(6)) on premises of distilled spirits plants, as he finds will not jeopardize the revenue. Such other businesses shall not be carried on until an application to carry on such business has been made to and approved by the Secretary.
**(c) Cross references**
(1) For provisions authorizing the Secretary to require installation of meters, tanks, and other apparatus, see section 5552.
(2) For penalty for distilling on prohibited premises, see section 5601(a)(6).
(3) For provisions relating to the bottling of distilled spirits labeled as alcohol, see section 5235.
(4) For provisions relating to the unauthorized use of distilled spirits in any manufacturing process, see section 5601(a)(9).
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Federal law — U.S. Code and appendices · legal_authorities
(1) For provisions authorizing the withdrawal of distilled spirits free of tax for use by Federal or State agencies, see sections 5214(a)(2) and 5313.
(2) For provisions authorizing the withdrawal of distilled spirits free of tax by nonprofit educational organizations, scientific universities or colleges of learning, laboratories, hospitals, blood banks, sanitariums, and charitable clinics, see section 5214(a)(3).
(3) For provisions authorizing the withdrawal of certain imported distilled spirits from customs custody without payment of tax, see section 5232.
(4) For provisions authorizing the withdrawal of denatured distilled spirits free of tax, see section 5214(a)(1).
(5) For provisions exempting from tax distilled spirits for use in production of vinegar by the vaporizing process, see section 5505(j).
(6) For provisions relating to the withdrawal of wine spirits without payment of tax for use in the production of wine, see section 5373.
(7) For provisions exempting from tax volatile fruit-flavor concentrates, see section 5511.
(8) For provisions authorizing the withdrawal of distilled spirits from bonded premises without payment of tax for export, see section 5214(a)(4).
(9) For provisions authorizing withdrawal of distilled spirits without payment of tax to customs bonded warehouses for export, see section 5214(a)(9).
(10) For provisions relating to withdrawal of distilled spirits without payment of tax as supplies for certain vessels and aircraft, see [19 U.S.C. 1309](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1309&num=0&edition=prelim).
(11) For provisions authorizing regulations for withdrawal of distilled spirits for use of United States free of tax, see section 7510.
(12) For provisions relating to withdrawal of disti
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Entry into customs bonded warehouses**
(1) **Bottled distilled spirits withdrawn from bonded premises** — Under such regulations as the Secretary may prescribe, bottled distilled spirits may be withdrawn from bonded premises as provided in section 5214(a)(4) for transfer to customs bonded warehouses in which imported distilled spirits are permitted to be stored in bond for entry therein pending withdrawal therefrom as provided in subsection (b). For the purposes of this chapter, the withdrawal of distilled spirits from bonded premises under the provisions of this paragraph shall be treated as a withdrawal for exportation and all provisions of law applicable to distilled spirits withdrawn for exportation under the provisions of section 5214(a)(4) shall apply with respect to spirits withdrawn under this paragraph.
(2) **Bottled distilled spirits eligible for export with benefit of drawback** — Under such regulations as the Secretary may prescribe, distilled spirits marked especially for export under the provisions of section 5062(b) may be shipped to a customs bonded warehouse in which imported distilled spirits are permitted to be stored, and entered in such warehouses pending withdrawal therefrom as provided in subsection (b), and the provisions of this chapter shall apply in respect of such distilled spirits as if such spirits were for exportation.
(3) **Time deemed exported** — For the purposes of this chapter, distilled spirits entered into a customs bonded warehouse as provided in this subsection shall be deemed exported at the time so entered.
**(b) Withdrawal from customs bonded warehouses** Notwithstanding any other provisions of law, distilled spirits entered into customs bonded warehouses under the provisions of subsection (a) may, under such regulati
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5066
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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 3187
TITLE 26—INTERNAL REVENUE CODE
§ 5178
§ 5176. New or renewed bonds
(a) General
New bonds shall be required under sections
5173 and 5175 in case of insolvency or removal of
any surety, and may, at the discretion of the
Secretary, be required in any other contingency
affecting the validity or impairing the efficiency
of such bond.
(b) Bonds
If the proprietor of a distilled spirits plant
fails or refuses to furnish a bond required under
paragraph (1) of section 5173(a) or to renew the
same, and neglects to immediately withdraw the
spirits and pay the tax thereon, the Secretary
shall proceed to collect the tax.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1353; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
96–39, title VIII, § 807(a)(16), July 26, 1979, 93 Stat.
282.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5176(c), act Aug. 16, 1954, ch. 736, 68A
Stat. 629, consisted of provisions similar to those com-
prising subsec. (a) of this section, prior to the general
revision of this chapter by Pub. L. 85–859.
Prior section 5176(a), (b), (d), (e), related to distiller’s
bond: form and approval; additional bond; exemption
from survey requirements; and cross references, prior
to the general revision of this chapter by Pub. L. 85–859.
See sections 5173(a), (b), 5174(a)(1) and 5177 of this title.
Provisions similar to those comprising this section
were contained in prior section 5232(c), act Aug. 16,
1954, ch. 736, 68A Stat. 643, prior to the general revision
of this chapter by Pub. L. 85–859.
AMENDMENTS
1979—Subsec. (a). Pub. L. 96–39, § 807(a)(16)(A), struck
out ‘‘, 5174,’’ after ‘‘sections 5173’’.
Subsec. (b). Pub. L. 96–39, § 807(a)(16)(A), substituted
reference t
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5178
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