26 U.S.C. § 5222
Under such regulations as the Secretary may prescribe, fermented materials to be used in the production of distilled spirits may be received on the bonded premises of a distilled spirits plant authorized to produce distilled spirits as follows-
The Secretary may by regulations provide for the removal from the distilling system, and the addition to the fermented or unfermented distilling material, of distilled spirits containing substantial quantities of fusel oil or aldehydes, or other extraneous substances.
For penalty and forfeiture for unlawful production, removal, or use of material fit for distillation or for the production of distilled spirits, and for penalty and forfeiture for unlawful production of distilled spirits, see sections 5601(a)(7), 5601(a)(8), and 5615(4).
26 U.S.C. § 5222
EDITORIAL NOTES
PRIOR PROVISIONSProvisions similar to those comprising subsecs. (a)(1), (2)(D), (b), and (d) 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)(1), (2)(D) | 5216(a)(1), (4). |
| (b) | 5309, 5362(7), 5412. |
| (d) | 5216(b). |
AMENDMENTS1997-Subsec. (b)(2). Pub. L. 105-34 amended par. (2) generally. Prior to amendment, par. (2) read as follows: "conveyed without payment of tax from contiguous brewery premises where produced; or". 1979-Subsec. (c). Pub. L. 96-39 struck out ", in the production facilities of a distilled spirits plant" after "distilling material".1978-Subsec. (a)(2)(C). Pub. L. 95-458 inserted reference to section 5053(e). 1976-Subsecs. (a)(1), (b), (c). Pub. L. 94-455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". Subsec. (d). Pub. L. 94-455, §1905(b)(6)(D), struck out "5601(b)(3), 5601(b)(4)," after "5601(a)(8),".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105-34 effective on the 1st day of the 1st calendar quarter that begins at least 180 days after Aug. 5, 1997, see section 1414(d) of Pub. L. 105-34, set out as a note under section 5053 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 1978 AMENDMENT Amendment by Pub. L. 95-458 effective on first day of first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Pub. L. 95-458, set out as a note under section 5042 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1905(b)(6)(D) of 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.
- 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.
- distiller
- The term "distiller" includes any person who-(A) produces distilled spirits from any source or substance,(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),(C) by any process separates alcoholic spirits from any fermented substance, or(D) making or keeping mash, wort, or wash, has a still in his possession or use.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.