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Title 26, Internal Revenue CodeRelease 119-110

§5207 Records and Reports

Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter C — Operation of Distilled Spirits Plants › PART I — GENERAL PROVISIONS › § 5207

Last updated Sep 22, 2026|Official source

Summary

Owners of distilled spirits plants must keep detailed records about their work in the way the Secretary requires. The records must cover production (materials received and used, redistillation, and how much is made), storage (what is put into storage, removed and why, and what is returned), denaturation (denaturants received and used, spirits denatured, and denatured spirits removed), and processing (what is received or moved, what is bottled, and what leaves the premises), plus any other information the Secretary asks for. They must also file reports about their operations when and how the Secretary requires. Those records and copies of the reports must be kept for the period the Secretary sets and must be available for inspection by any internal revenue officer during business hours. Penalties for refusing or failing to keep records, or for making false entries, are covered in sections 5603 and 5615(5).

Full Legal Text

Title 26, §5207

Internal Revenue Code, Source: USLM XML via OLRC

(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)
(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 section 5603 and 5615(5).

Legislative History

Notes & Related Subsidiaries

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 Pub. L. 85–859, as follows: 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 68A Stat. 637, 638, 652, 657, 662, 681.

Amendments

1997—Subsec. (c). Pub. L. 105–34 struck out “shall be kept on the premises where the operations covered by the record are carried on and” after “required by subsection (b)”. 1984—Subsec. (a)(4)(D). Pub. L. 98–369, § 454(c)(6), struck out subpar. (D) which required every distilled spirits plant proprietor to keep records in such form and manner as prescribed by the Secretary of the receipt, use, and balance on hand of all stamps required by law or

Regulations

to be used by the proprietor. 1979—Subsec. (a). Pub. L. 96–39 struck out provisions relating to the bottling of distilled spirits in bond and relating to the kind and quantity of distilled spirits returned to bonded premises and inserted provisions relating to the kind and quantity of distilled spirits returned to storage and relating to receipt, use, and balance on hand of all stamps required by law or

Regulations

to be used by the Secretary. Subsec. (b). Pub. L. 96–39 redesignated subsec. (c) as (b) and struck out “or (b)” after “subsection (a)”. Former subsec. (b), relating to records of rectifiers and bottlers, was struck out. Subsec. (c). Pub. L. 96–39 redesignated subsec. (d) as (c), struck out “and (b),” after “subsection (a)”, and substituted “subsection (b)” for “subsection (c)”. Former subsec. (c) redesignated (b). Subsecs. (d), (e). Pub. L. 96–39 redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c). 1977—Subsec. (a)(10), (11). Pub. L. 95–176, § 2(e)(2), (3), added par. (10) and redesignated former par. (10) as (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 Pub. L. 105–34, title XIV, § 1413(b), Aug. 5, 1997, 111 Stat. 1046, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date

of 1984 AmendmentAmendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an

Effective Date

note under section 5101 of this title.

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

of 1977 AmendmentAmendment by Pub. L. 95–176 effective on first day of first calendar month beginning more than 90 days after Nov. 14, 1977, see section 7 of Pub. L. 95–176, set out as a note under section 5003 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5207

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110