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Title 26 — Internal Revenue CodeRelease 119-73

§5211 Production and entry of distilled spirits

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter C— - Operation of Distilled Spirits Plants › Part PART II— - OPERATIONS ON BONDED PREMISES › Subpart Subpart A— - General › § 5211

Last updated Apr 6, 2026|Official source

Summary

Distilled spirits being made in a distilled spirits plant may be kept before the production gauge only as long as reasonably needed to finish making them. Under rules the Secretary sets, every batch must be measured (gauged) and a record kept within a reasonable time after production ends. The plant owner must, based on that gauge and the Secretary’s rules, make the proper entries for four actions: deposit on bonded premises for storage or processing; withdrawal when tax is determined as allowed by law; withdrawal under section 5214; and transfer for redistillation under section 5223.

Full Legal Text

Title 26, §5211

Internal Revenue Code — Source: USLM XML via OLRC

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)
(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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5211, act Aug. 16, 1954, ch. 736, 68A Stat. 638, related to detention of casks, packages, or containers on suspicion, prior to the general revision of this chapter by Pub. L. 85–859. See section 5311 of this title. Provisions similar to those comprising this section were contained in prior section 5193(a), 5194(a), (e) to (g), 5242(a), 5305, act Aug. 16, 1954, ch. 736, 68A Stat. 633 to 636, 645, 657, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1979—Pars. (1), (5). Pub. L. 96–39 substituted in par. (1) “on bonded premises for storage or processing” for “in storage on bonded premises” and struck out par. (5) which related to an appropriate entry by the proprietor for immediate denaturation. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1979 AmendmentAmendment 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

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5211

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73