Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXESChapter 51 - DISTILLED SPIRITS, WINES, AND BEERSubchapter C - OPERATION OF DISTILLED SPIRITS PLANTS
Part I - GENERAL PROVISIONS
Section 5207 - Records and reports

26 U.S.C. § 5207

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Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
Section 5207 - Records and reports
(a) Records of distilled spirits plant proprietors

Every distilled spirits plant proprietor shall keep records in such form and manner as the Secretary shall by regulations prescribe of:

(1) The following production activities-
(A) the receipt of materials intended for use in the production of distilled spirits, and the use thereof,
(B) the receipt and use of distilled spirits received for redistillation, and
(C) the kind and quantity of distilled spirits produced.
(2) The following storage activities-
(A) the kind and quantity of distilled spirits, wines, and alcoholic ingredients entered into storage,
(B) the kind and quantity of distilled spirits, wines, and alcoholic ingredients removed, and the purpose for which removed, and
(C) the kind and quantity of distilled spirits returned to storage.
(3) The following denaturation activities-
(A) the kind and quantity of denaturants received and used or otherwise disposed of,
(B) the kind and quantity of distilled spirits denatured, and
(C) the kind and quantity of denatured distilled spirits removed.
(4) The following processing activities-
(A) all distilled spirits, wines, and alcoholic ingredients received or transferred,
(B) the kind and quantity of distilled spirits packaged or bottled, and
(C) the kind and quantity of distilled spirits removed from his premises.
(5) Such additional information with respect to activities described in paragraphs (1), (2), (3), and (4), and with respect to other activities, as may by regulations be required.
(b) Reports

Every person required to keep records under subsection (a) shall render such reports covering 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 Secretary 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).

26 U.S.C. § 5207

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, §1413(a), Aug. 5, 1997, 111 Stat. 1046.

EDITORIAL NOTES

PRIOR PROVISIONSProvisions 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 sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 637, 638, 652, 657, 662, 681.

AMENDMENTS1997-Subsec. (c). Pub. L. 105-34 struck out "shall be kept on the premises where the operations covered by the record are carried on and" after "required by subsection (b)". 1984-Subsec. (a)(4)(D). Pub. L. 98-369, §454(c)(6), struck out subpar. (D) which required every distilled spirits plant proprietor to keep records in such form and manner as prescribed by the Secretary of the receipt, use, and balance on hand of all stamps required by law or regulations to be used by the proprietor.1979-Subsec. (a). Pub. L. 96-39 struck out provisions relating to the bottling of distilled spirits in bond and relating to the kind and quantity of distilled spirits returned to bonded premises and inserted provisions relating to the kind and quantity of distilled spirits returned to storage and relating to receipt, use, and balance on hand of all stamps required by law or regulations to be used by the Secretary.Subsec. (b). Pub. L. 96-39 redesignated subsec. (c) as (b) and struck out "or (b)" after "subsection (a)". Former subsec. (b), relating to records of rectifiers and bottlers, was struck out.Subsec. (c). Pub. L. 96-39 redesignated subsec. (d) as (c), struck out "and (b)," after "subsection (a)", and substituted "subsection (b)" for "subsection (c)". Former subsec. (c) redesignated (b). Subsecs. (d), (e). Pub. L. 96-39 redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c). 1977-Subsec. (a)(10), (11). Pub. L. 95-176, §2(e)(2), (3), added par. (10) and redesignated former par. (10) as (11).1976-Subsecs. (a) to (d). Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105-34, §1413(b), Aug. 5, 1997, 111 Stat. 1046, provided that: "The amendment made by subsection (a) [amending this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997]."

EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98-369 effective July 1, 1985, see section 456(b) of Pub. L. 98-369, set out as an Effective Date note under section 5101 of this title.

EFFECTIVE DATE OF 1979 AMENDMENT Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 of Pub. L. 96-39, set out as a note under section 5001 of this title.

EFFECTIVE DATE OF 1977 AMENDMENT Amendment by Pub. L. 95-176 effective on first day of first calendar month beginning more than 90 days after Nov. 14, 1977, see section 7 of Pub. L. 95-176, set out as a note under section 5003 of this title.

Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.
distilled spirits plant
The term "distilled spirits plant" means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
person
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.