26 U.S.C. § 5511 — Establishment and operation

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 Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title. PART II—VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS Sec. 5511. Establishment and operation. 5512. Control of products after manufacture. Editorial Notes PRIOR PROVISIONS A prior part II consisted of sections 5511 and 5512, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313. § 5511. Establishment and operation 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 ap- plication, keeps such records, renders such re- ports, files such bonds, and complies with such other requirements with respect to the pro- duction, 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. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1392; amended Pub. L. 88–653, § 3, Oct. 13, 1964, 78 Stat. 1085; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5511, act Aug. 16, 1954, ch. 736, 68A Stat. 677, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Par. (3). Pub. L. 94–455 struck out ‘‘or his dele- gate’’ after ‘‘Secretary’’. 1964—Par. (2). Pub. L. 88–653 inserted ‘‘or (in the case of a concentrate which does not exceed 24 percent alco- hol by volume) such concentrate is transferred to a bonded wine cellar for use in production of natural wine as provided in section 5382’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1964 AMENDMENT Amendment by Pub. L. 88–653 effective on first day of second month which begins more than 10 days after Oct. 13, 1964, see section 4 of Pub. L. 88–653, set out as a note under section 5383 of this title. EFFECTIVE DATE Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title. § 5512. Control of products after manufacture For applicability of all provisions of this chapter pertaining to distilled spirits and wines, including those requiring payment of tax, to volatile fruit-fla- vor concentrates sold, transported, or used in viola- tion of law or regulations, see section 5001(a)(6). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1392; amended Pub. L. 115–141, div. U, title IV, § 401(a)(247), Mar. 23, 2018, 132 Stat. 1195.) Editorial Notes PRIOR PROVISIONS A prior section 5512, act Aug. 16, 1954, ch. 736, 68A Stat. 677, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 2018—Pub. L. 115–141 substituted ‘‘section 5001(a)(6)’’ for ‘‘section 5001(a)(7)’’.