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Title 26 — Internal Revenue CodeRelease 119-73

§5221 Commencement, Suspension, and Resumption of Operations

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 B— Production › § 5221

Last updated Apr 6, 2026|Official source

Summary

A distilled spirits plant cannot start making spirits until it gives the Treasury written notice saying when production will begin. The same goes for stopping and restarting: the proprietor must give written notice of when production will be suspended, an officer then secures the plant so spirits cannot be made, and production may not resume until another written notice states the restart date. Notices follow the form and method set by regulation. Shutdowns caused by unavoidable accidents are exempt, and separate penalty rules apply to anyone who keeps distilling after giving notice of suspension.

Full Legal Text

Title 26, §5221

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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

Apr 6, 2026

Release point: 119-73