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Title 26, Internal Revenue CodeRelease 119-110

§5221 Commencement, Suspension, and Resumption of Operations

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 II — OPERATIONS ON BONDED PREMISES › Subpart B — Production › § 5221

Last updated Sep 22, 2026|Official source

Summary

A distillery owner must give the Secretary written notice before starting production. If the owner plans to stop making spirits, they must also tell the Secretary in writing when the stop will start. After a suspension notice, an internal revenue officer will take steps to prevent production. The owner cannot make spirits again until they send another written notice saying when they will resume, and an internal revenue officer will then allow restarting. Notices must follow the form and process the Secretary sets. If a stop is caused by an unavoidable accident, these rules do not apply and the Secretary will make rules for those cases. Penalties for making spirits after you gave a suspension notice are in sections 5601(a)(14) and 5615(3).

Full Legal Text

Title 26, §5221

Internal Revenue Code, Source: USLM XML via OLRC

(a)Commencement, suspension, and resumption
The proprietor of a distilled spirits plant authorized to produce distilled spirits shall not commence production operations until written notice has been given to the Secretary stating when operations will begin. Any proprietor of a distilled spirits plant desiring to suspend production of distilled spirits shall give notice in writing to the Secretary, stating when he will suspend such operations. Pursuant to such notice, an internal revenue officer shall take such action as the Secretary shall prescribe to prevent the production of distilled spirits. No proprietor, after having given such notice, shall, after the time stated therein, produce distilled spirits on such premises until he again gives notice in writing to the Secretary stating the time when he will resume operations. At the time stated in the notice of resuming such operations an internal revenue officer shall take such action as is necessary to permit operations to be resumed. The notices submitted under this section shall be in such form and submitted in such manner as the Secretary may by regulations require. Nothing in this section shall apply to suspensions caused by unavoidable accidents; and the Secretary shall prescribe regulations to govern such cases of involuntary suspension.
(b)Penalty
For penalty and forfeiture for carrying on the business of distiller after having given notice of suspension, see section 5601(a)(14) and 5615(3).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those comprising subsec. (a) of this section were contained in prior section 5191(a), act Aug. 16, 1954, ch. 736, 68A Stat. 632, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1979—Subsec. (a). Pub. L. 96–39 substituted “until written notice has been given to the Secretary stating when operations will begin” for “until an internal revenue officer has been assigned to the premises”. 1976—Subsec. (a). 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. § 5221

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110