U.S Code last checked for updates: May 18, 2024
§ 5222.
Production, receipt, removal, and use of distilling materials
(a)
Production, removal, and use
(1)
No mash, wort, or wash fit for distillation or for the production of distilled spirits shall be made or fermented in any building or on any premises other than on the bonded premises of a distilled spirits plant duly authorized to produce distilled spirits according to law; and no mash, wort, or wash so made or fermented shall be removed from any such premises before being distilled, except as authorized by the Secretary; and no person other than an authorized distiller shall, by distillation or any other process, produce distilled spirits from any mash, wort, wash, or other material.
(2)
Nothing in this subsection shall be construed to apply to—
(A)
authorized operations performed on the premises of vinegar plants established under part I of subchapter H;
(B)
authorized production and removal of fermented materials produced on authorized brewery or bonded wine cellar premises as provided by law;
(C)
products exempt from tax under the provisions of section 5042 or 5053(e); or
(D)
fermented materials used in the manufacture of vinegar by fermentation.
(b)
Receipt
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—
(1)
from the premises of a bonded wine cellar authorized to remove such material by section 5362(c)(6);
(2)
beer conveyed without payment of tax from brewery premises, beer which has been lawfully removed from brewery premises upon determination of tax, or
(3)
cider exempt from tax under the provisions of section 5042(a)(1).
(c)
Processing of distilled spirits containing extraneous substances
(d)
Penalty
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1365; amended Pub. L. 94–455, title XIX, §§ 1905(b)(6)(D), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 95–458, § 2(b)(4), Oct. 14, 1978, 92 Stat. 1256; Pub. L. 96–39, title VIII, § 807(a)(30), July 26, 1979, 93 Stat. 286; Pub. L. 105–34, title XIV, § 1414(a), Aug. 5, 1997, 111 Stat. 1047.)
cite as: 26 USC 5222