Subpart A—General
§5211. Production and entry of distilled spirits
Distilled spirits in the process of production in a distilled spirits plant may be held prior to the production gauge only for so long as is reasonably necessary to complete the process of production. Under such regulations as the Secretary shall prescribe, all distilled spirits produced in a distilled spirits plant shall be gauged and a record made of such gauge within a reasonable time after the production thereof has been completed. The proprietor shall, pursuant to such production gauge and in accordance with such regulations as the Secretary shall prescribe, make appropriate entry for—
(1) deposit of such spirits on bonded premises for storage or processing;
(2) withdrawal upon determination of tax as authorized by law;
(3) withdrawal under the provisions of section 5214; and
(4) transfer for redistillation under the provisions of section 5223.
(Added
Editorial Notes
Prior Provisions
A prior section 5211, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising this section were contained in prior sections 5193(a), 5194(a), (e) to (g), 5242(a), 5305, act Aug. 16, 1954, ch. 736,
Amendments
1979—Pars. (1), (5).
1976—
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
§5212. Transfer of distilled spirits between bonded premises
Bulk distilled spirits on which the internal revenue tax has not been paid or determined as authorized by law may, under such regulations as the Secretary shall prescribe, be transferred in bond between bonded premises in any approved container. For the purposes of this chapter, the removal of bulk distilled spirits for transfer in bond between bonded premises shall not be construed to be a withdrawal from bonded premises. The provisions of this section restricting transfers to bulk distilled spirits shall not apply to alcohol bottled under the provisions of section 5235 which is to be withdrawn for industrial purposes. In the case of distilled spirits transferred in bond after December 31, 2017, between bonded premises belonging to the same person or members of the same controlled group (within the meaning of section 5001(c)(2)) this section shall be applied without regard to whether distilled spirits are bulk distilled spirits. In the case of distilled spirits transferred in bond from the person who distilled or processed such distilled spirits (hereinafter referred to as "transferor") to another person for bottling or storage of such distilled spirits, and returned to the transferor for removal, this section shall be applied without regard to whether distilled spirits are bulk distilled spirits, but only if the transferor retains title during the entire period between such distillation, or processing, and removal.
(Added
Editorial Notes
Prior Provisions
A prior section 5212, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising this section were contained in prior sections 5194(a), (e) to (g), 5217(a), 5246, 5308, act Aug. 16, 1954, ch. 736,
Amendments
2020—
2019—
2017—
1980—
1979—
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Effective Date of 2019 Amendment
Effective Date of 2017 Amendment
Effective Date of 1979 Amendment
Amendment by
§5213. Withdrawal of distilled spirits from bonded premises on determination of tax
Subject to the provisions of section 5173, distilled spirits may be withdrawn from the bonded premises of a distilled spirits plant on payment or determination of tax thereon, in approved containers, under such regulations as the Secretary shall prescribe.
(Added
Editorial Notes
Prior Provisions
A prior section 5213, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising this section were contained in prior sections 5194(a), (e) and 5244, act Aug. 16, 1954, ch. 736,
Amendments
1979—
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
§5214. Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
(a) Purposes
Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to such regulations as the Secretary shall prescribe, be withdrawn from the bonded premises of any distilled spirits plant in approved containers—
(1) free of tax after denaturation of such spirits in the manner prescribed by law for—
(A) exportation;
(B) use in the manufacture of ether, chloroform, or other definite chemical substance where such distilled spirits are changed into some other chemical substance and do not appear in the finished product; or
(C) any other use in the arts and industries (except for uses prohibited by section 5273(b) or (d)) and for fuel, light, and power; or
(2) free of tax by, and for the use of, the United States or any governmental agency thereof, any State, any political subdivision of a State, or the District of Columbia, for nonbeverage purposes; or
(3) free of tax for nonbeverage purposes and not for resale or use in the manufacture of any product for sale—
(A) for the use of any educational organization described in section 170(b)(1)(A)(ii) which is exempt from income tax under section 501(a), or for the use of any scientific university or college of learning;
(B) for any laboratory for use exclusively in scientific research;
(C) for use at any hospital, blood bank, or sanitarium), (including use in making any analysis or test at such hospital, blood bank, or sanitarium), or at any pathological laboratory exclusively engaged in making analyses, or tests, for hospitals or sanitariums; or
(D) for the use of any clinic operated for charity and not for profit (including use in the compounding of bona fide medicines for treatment outside of such clinics of patients thereof); or
(4) without payment of tax for exportation, after making such application and entries, filing such bonds as are required by section 5175, and complying with such other requirements as may by regulations be prescribed; or
(5) without payment of tax for use in wine production, as authorized by section 5373; or
(6) without payment of tax for transfer to manufacturing bonded warehouses for manufacturing in such warehouses for export, as authorized by law; or
(7) without payment of tax for use of certain vessels and aircraft, as authorized by law; or
(8) without payment of tax for transfer to foreign-trade zones, as authorized by law; or
(9) without payment of tax, for transfer (for the purpose of storage pending exportation) to any customs bonded warehouse from which distilled spirits may be exported, and distilled spirits transferred to a customs bonded warehouse under this paragraph shall be entered, stored, and accounted for under such regulations and bonds as the Secretary may prescribe; or
(10) without payment of tax by a proprietor of bonded premises for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment, relating to distilled spirits or distilled spirits operations, under such limitations and conditions as to quantities, use, and accountability as the Secretary may by regulations require for the protection of the revenue; or
(11) free of tax when contained in an article (within the meaning of section 5002(a)(14)); or
(12) free of tax in the case of distilled spirits produced under section 5181; or
(13) without payment of tax for use on bonded wine cellar premises in the production of wine or wine products which will be rendered unfit for beverage use and removed pursuant to section 5362(d); or
(14) with respect to distilled spirits removed after December 31, 2019, and before January 1, 2021, free of tax for use in or contained in hand sanitizer produced and distributed in a manner consistent with any guidance issued by the Food and Drug Administration that is related to the outbreak of virus SARS–CoV–2 or coronavirus disease 2019 (COVID–19).
(b) Cross references
(1) For provisions relating to denaturation, see sections 5241 and 5242.
(2) For provisions requiring permit for users of distilled spirits withdrawn free of tax and for users of specially denatured distilled spirits, see section 5271.
(3) For provisions relating to withdrawal of distilled spirits without payment of tax for use of certain vessels and aircraft, as authorized by law, see
(4) For provisions relating to withdrawal of distilled spirits without payment of tax for manufacture in manufacturing bonded warehouse, see
(5) For provisions relating to foreign-trade zones, see
(6) For provisions authorizing regulations for withdrawal of distilled spirits free of tax for use of the United States, see section 7510.
(7) For provisions authorizing removal of distillates to bonded wine cellars for use in the production of distilling material, see section 5373(c).
(8) For provisions relating to distilled spirits for use of foreign embassies, legations, etc., see section 5066.
(Added
Editorial Notes
Prior Provisions
A prior section 5214, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising subsecs. (a)(1) to (4), (9) and (b)(3) to (5) 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) | 5243(e), 5247, 5310(a)–(c), 5331 (a)(1), (b), 5373(b)(4), 5522(a). |
(a)(1) | 5310(a), 5331(a)(1), (b). |
(a)(2), (3) | 5310(b), (c). |
(a)(4) | 5243(e), 5247. |
(a)(9) | 5373(b)(4). |
(b)(3) | 5248(2). |
(b)(4) | 5248(4). |
(b)(5) | 5248(3). |
The prior sections, act Aug. 16, 1954, ch. 736, are set out in
Amendments
2020—Subsec. (a)(14).
1984—Subsec. (a)(13).
1980—Subsec. (a)(12).
1979—Subsec. (a)(6).
Subsec. (a)(9).
Subsec. (a)(10).
Subsec. (a)(11).
Subsec. (b)(4) to (8).
1977—Subsec. (a)(9).
Subsec. (a)(10).
Subsec. (b)(7).
1976—Subsec. (a).
1969—Subsec. (a)(3)(A).
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1980 Amendment
Amendment by
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1977 Amendment
Amendment by
Effective Date of 1976 Amendment
Amendment by section 1905(c)(2) of
Effective Date of 1969 Amendment
Amendment by
Application of Other Laws
"(1) section 105 or 106 of the Federal Alcohol Administration Act (
"(2) section 204 of the Alcoholic Beverage Labeling Act of 1988 (
§5215. Return of tax determined distilled spirits to bonded premises
(a) General rule
Under such regulations as the Secretary may prescribe, distilled spirits on which tax has been determined or paid may be returned to the bonded premises of a distilled spirits plant but only for destruction, denaturation, redistillation, reconditioning, or rebottling.
(b) Applicability of chapter to distilled spirits returned to a distilled spirits plant
All provisions of this chapter applicable to distilled spirits in bond shall be applicable to distilled spirits returned to bonded premises under the provisions of this section on such return.
(c) Return of bottled distilled spirits for relabeling and reclosing
Under such regulations as the Secretary shall prescribe, bottled distilled spirits withdrawn from bonded premises may be returned to bonded premises for relabeling or reclosing, and the tax under section 5001 shall not again be collected on such spirits.
(d) Cross reference
For provisions relating to the abatement, credit, or refund of tax on distilled spirits returned to a distilled spirits plant under this section, see section 5008(c).
(Added
Editorial Notes
Prior Provisions
A prior section 5215, act Aug. 16, 1954, ch. 736,
Amendments
1984—Subsec. (c).
1979—
1977—Subsec. (a).
Subsecs. (b), (c).
Subsec. (d).
Subsec. (e).
1976—Subsec. (a).
1971—Subsec. (a).
Subsec. (b).
1965—Subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1977 Amendment
Amendment by
Effective Date of 1971 Amendment
Amendment by
Effective Date of 1965 Amendment
Amendment by
Distilled Spirits to Which Alcoholic Ingredients Other Than Distilled Spirits Have Been Added and Which Have Been Withdrawn From Distilled Spirits Plants Before January 1, 1980
Subsec. (a) of this section to apply to distilled spirits to which alcoholic ingredients other than distilled spirits have been added and which have been withdrawn from a distilled spirits plant before Jan. 1, 1980, only if such spirits are returned to the distilled spirits plant from which withdrawn, see section 808(e) of
§5216. Regulation of operations
For general provisions relating to operations on bonded premises see part I of this subchapter.
(Added
Editorial Notes
Prior Provisions
A prior section 5216, act Aug. 16, 1954, ch. 736,
A prior section 5217, acts Aug. 16, 1954, ch. 736,