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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 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part II— OPERATIONS ON BONDED PREMISES › Subpart A— General › § 5211

Last updated Apr 6, 2026|Official source

Summary

Distilled spirits being made at a plant can be held before the official production gauge only as long as needed to finish production. All spirits produced must be measured (gauged) and recorded within a reasonable time after production. Based on that gauge, the plant owner must then formally enter the spirits for one of four paths: storage or processing on bonded premises, withdrawal once the tax is determined, withdrawal under other allowed rules, or transfer for redistillation.

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