PART I—GENERAL PROVISIONS
Editorial Notes
Prior Provisions
A prior part I, Establishment, consisted of sections 5231 to 5233, prior to the general revision of this chapter by
Amendments
1984—
§5201. Regulation of operations
(a) General
Proprietors of distilled spirits plants shall conduct all operations authorized to be conducted on the premises of such plants under such regulations as the Secretary shall prescribe.
(b) Distilled spirits for industrial uses
The regulations of the Secretary under this chapter respecting the production, warehousing, denaturing, distribution, sale, export, and use of distilled spirits for industrial purposes shall be such as he deems necessary, advisable, or proper to secure the revenue, to prevent diversion to illegal uses, and to place the distilled spirits industry and other industries using such distilled spirits as a chemical raw material or for other lawful industrial purposes on the highest possible plane of scientific and commercial efficiency and development consistent with the provisions of this chapter. Where nonpotable chemical mixtures containing distilled spirits are produced for transfer to the bonded premises of a distilled spirits plant for completion of processing, the Secretary may waive any provision of this chapter with respect to the production of such mixtures, and the processing of such mixtures on the bonded premises shall be deemed to be production of distilled spirits for purposes of this chapter.
(c) Hours of operations
The Secretary may prescribe regulations relating to hours for distillery operations and to hours for removal of distilled spirits from distilled spirits plants; however, such regulations shall not be more restrictive, as to any operation or function, that the provisions of internal revenue law and regulations relating to such operation or function in effect on the day preceding the effective date of this section.
(d) Identification of distilled spirits
The Secretary may provide by regulations for the addition of tracer elements to distilled spirits to facilitate the enforcement of this chapter. Tracer elements to be added to distilled spirits at any distilled spirits plant under provisions of this subsection shall be of such character and in such quantity as the Secretary may authorize or require, and such as will not impair the quality of the distilled spirits for their intended use.
(Added
Editorial Notes
Prior Provisions
Provisions similar to those comprising subsecs. (a) to (c) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by
| Present subsecs.: | Prior sections |
|---|---|
| (a) | 5193(a), 5194(g), 5241(a), 5281, 5282(a), 5302, 5305–5307, 5319(6). |
| (b) | 5305. |
| (c) | 5195, 5215, 5306. |
The prior sections, act Aug. 16, 1954, ch. 736, are set out in
Amendments
1979—Subsec. (a).
1976—Subsecs. (a) to (d).
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
Effective Date
Section effective July 1, 1959, see section 210(a)(1) of
§5202. Supervision of operations
All operations on the premises of a distilled spirits plant shall be conducted under such supervision and controls (including the use of Government locks and seals) as the Secretary shall by regulations prescribe.
(Added
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
| Present subsecs.: | Prior sections |
|---|---|
| (a) | 5192(a), (c), 5241(a), (b), 5282(b). |
| (b) | 5173(b), 5192(b), (c). |
| (c) | 5241(a), (b). |
| (d) | 5241(b). |
| (e) | 5331(a)(1). |
| (f) | 5193(a), 5250(a), (b). |
| (g) | 5243(b). |
The prior sections, act Aug. 16, 1954, ch. 736, are set out in
Amendments
1979—
1976—Subsecs. (a) to (g).
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
§5203. Entry and examination of premises
(a) Keeping premises accessible
Every proprietor of a distilled spirits plant shall furnish the Secretary such keys as may be required for internal revenue officers to gain access to the premises and any structures thereon, and such premises shall always be kept accessible to any officer having such keys.
(b) Right of entry and examination
It shall be lawful for any internal revenue officer at all times, as well by night as by day, to enter any distilled spirits plant, or any other premises where distilled spirits operations are carried on, or structure or place used in connection therewith for storage or other purposes; to make examination of the materials, equipment, and facilities thereon; and make such gauges and inventories as he deems necessary. Whenever any officer, having demanded admittance, and having declared his name and office, is not admitted into such premises by the proprietor or other person having charge thereof, it shall be lawful for such officer, at all times, as well by night as by day, to use such force as is necessary for him to gain entry to such premises.
(c) Furnishing facilities and assistance
On the demand of any internal revenue officer or agent, every proprietor of a distilled spirits plant shall furnish the necessary facilities and assistance to enable the officer or agent to gauge the spirits in any container or to examine any apparatus, equipment, containers, or materials on such premises. Such proprietor shall also, on demand of such officer or agent, open all doors, and open for examination all boxes, packages, and all casks, barrels, and other vessels on such premises.
(d) Authority to break up grounds or walls
It shall be lawful for any internal revenue officer, and any person acting in his aid, to break up the ground on any part of a distilled spirits plant or any other premises where distilled spirits operations are carried on, or any ground adjoining or near to such plant or premises, or any wall or partition thereof, or belonging thereto, or other place, to search for any pipe, cock, private conveyance, or utensil; and, upon finding any such pipe or conveyance leading therefrom or thereto, to break up any ground, house, wall, or other place through or into which such pipe or other conveyance leads, and to break or cut away such pipe or other conveyance, and turn any cock, or to examine whether such pipe or other conveyance conveys or conceals any distilled spirits, mash, wort, or beer, or other liquor, from the sight or view of the officer, so as to prevent or hinder him from taking a true account thereof.
(e) Penalty
For penalty for violation of this section, see section 5687.
(Added
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
| Present subsecs.: | Prior sections |
|---|---|
| (a) | 5196(a). |
| (b) | 5196(b), (e). |
| (c) | 5196(c), (e), 5283, 5615. |
| (d) | 5196(d), 5283. |
| (e) | 5615, 5687. |
The prior sections, act Aug. 16, 1954, ch. 736, are set out in
Amendments
1979—Subsec. (b).
Subsec. (c).
Subsec. (d).
1976—Subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
§5204. Gauging
(a) General
The Secretary may by regulations require the gauging of distilled spirits for such purposes, as he may deem necessary, and all required gauges shall be made at such times and under such conditions as he may by regulations prescribe.
(b) Gauging instruments
For the determination of tax and the prevention and detection of frauds, the Secretary may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means or methods for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits.
(c) Gauging, marking, and branding by proprietors
The Secretary may by regulations require the proprietor of a distilled spirits plant, at the proprietor's expense and under such supervision as the Secretary may require, to do such gauging, marking, and branding and such mechanical labor pertaining thereto as the Secretary deems proper and determines may be done without danger to the revenue.
(Added
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
| Present subsecs.: | Prior sections |
|---|---|
| (a) | 5193(a), 5194(g), 5245, 5282(b). |
| (b) | 5212. |
| (c) | 5193(d), 5250(b), 5282(b), 5306. |
The prior sections, act Aug. 16, 1954, ch. 736, are set out in
Amendments
1984—Subsec. (c).
1979—Subsec. (a).
1976—Subsecs. (a) to (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1979 Amendment
Amendment by
[§5205. Repealed. Pub. L. 98–369, div. A, title IV, §454(a), July 18, 1984, 98 Stat. 820 ]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective July 1, 1985, see section 456(b) of
§5206. Containers
(a) Authority to prescribe
The Secretary shall by regulations prescribe the types or kinds of containers which may be used to contain, store, transfer, convey, remove, or withdraw distilled spirits.
(b) Standards of fill
The Secretary may by regulations prescribe the standards of fill for approved containers.
(c) Marking, branding, or identification
Containers of distilled spirits (and cases containing bottles or other containers of such spirits) shall be marked, branded, or identified in such manner as the Secretary shall by regulations prescribe.
(d) Effacement of marks and brands on emptied containers
Every person who empties, or causes to be emptied, any container of distilled spirits bearing any mark or brand required by law (or regulations pursuant thereto) shall at the time of emptying such container efface and obliterate such mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved.
(e) Applicability
This section shall be applicable exclusively with respect to containers of distilled spirits for industrial use, with respect to containers of distilled spirits of a capacity of more than one gallon for other than industrial use, and with respect to cases containing bottles or other containers of distilled spirits.
(f) Cross references
(1) For other provisions relating to regulation of containers of distilled spirits, see section 5301.
(2) For provisions relating to labeling containers of distilled spirits of one gallon or less for nonindustrial uses, see section 105(e) of the Federal Alcohol Administration Act (
(3) For provisions relating to the marking and branding of containers of distilled spirits by proprietors, see section 5204(c).
(4) For penalties and forfeitures relating to marks and brands, see sections 5604 and 5613.
(Added
Editorial Notes
Prior Provisions
Provisions similar to those comprising subsecs. (a) to (c) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by
| Present subsecs.: | Prior sections |
|---|---|
| (a) | 5193(a), (b), 5194, 5247(a), (d), 5302. |
| (b) | 5193(c). |
| (c) | 5009(a), 5193(a), 5194, 5243(d), (e), 5250(a), 5282(b). |
The prior sections, act Aug. 16, 1954, ch. 736, are set out in
Amendments
1996—Subsec. (f)(2).
1984—Subsecs. (d) to (f).
1976—Subsecs. (a) to (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by
§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).
(Added
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
| 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
Amendments
1997—Subsec. (c).
1984—Subsec. (a)(4)(D).
1979—Subsec. (a).
Subsec. (b).
Subsec. (c).
Subsecs. (d), (e).
1977—Subsec. (a)(10), (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
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1977 Amendment
Amendment by