§5504 — Title 26 Internal Revenue Code | U.S. Code

§5504 Operation

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter H— - Miscellaneous Plants and Warehouses › Part PART I— - VINEGAR PLANTS › § 5504

Last updated Apr 6, 2026|Official source

Summary

A qualified vinegar maker may use a vaporizing process to take distilled spirits out of the mash and then condense that vapor into the water or other liquid used to make vinegar at the plant. The Secretary sets the rules for how this must be done. No one may remove vinegar or any liquid from the plant if it contains more than 2 percent proof spirits. Makers who use the vaporizing method must keep and file the records and reports the Secretary requires. These must show the kinds and amounts of materials received and mashed, how much low wines were made and used, how much vinegar was produced and removed, and any other required information. The records must be kept and be available for inspection by an internal revenue officer during business hours.

Title 26, §5504

Internal Revenue Code — Source: USLM XML via OLRC

(a)Any manufacturer of vinegar qualified under this part may, under such regulations as the Secretary shall prescribe, separate by a vaporizing process the distilled spirits from the mash produced by him, and condense the vapor by introducing it into the water or other liquid used in making vinegar in his plant.

(b)No person shall remove, or cause to be removed, from any plant established under this part any vinegar or other fluid or material containing a greater proportion than 2 percent of proof spirits.

(c)Every person manufacturing vinegar by the vaporizing process shall keep such records and file such reports as the Secretary shall by regulations prescribe of the kind and quantity of materials received on his premises and fermented or mashed, the quantity of low wines produced, the quantity of such low wines used in the manufacture of vinegar, the quantity of vinegar produced, the quantity of vinegar removed from the premises, and such other information as may by regulations be required. Such records, and a copy of such reports, shall be preserved as regulations shall prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those comprising subsecs. (a) and (b) of this section were contained in prior section 5216(a)(1)(2), act Aug. 16, 1954, ch. 736, 68A Stat. 640, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Subsecs. (a), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.