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Title 26 — Internal Revenue CodeRelease 119-73

§5222 Production, Receipt, Removal, and Use of Distilling Materials

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 › § 5222

Last updated Apr 6, 2026|Official source

Summary

Mash, wort, or wash fit for distilling can only be made or fermented on the bonded premises of a distilled spirits plant that is legally authorized to produce spirits. It cannot be removed before being distilled unless the Secretary allows it, and only an authorized distiller may turn it into distilled spirits. These limits do not apply to authorized vinegar plants, fermented materials lawfully produced at breweries or bonded wine cellars, certain tax-exempt products, or fermented materials used to make vinegar. Under Treasury regulations, a plant may receive fermented materials from a bonded wine cellar, beer from a brewery, or tax-exempt cider to use in producing spirits. Breaking these rules can bring penalties and forfeiture.

Full Legal Text

Title 26, §5222

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)No mash, wort, or wash fit for distillation or for the production of distilled spirits shall be made or fermented in any building or on any premises other than on the bonded premises of a distilled spirits plant duly authorized to produce distilled spirits according to law; and no mash, wort, or wash so made or fermented shall be removed from any such premises before being distilled, except as authorized by the Secretary; and no person other than an authorized distiller shall, by distillation or any other process, produce distilled spirits from any mash, wort, wash, or other material.
(2)Nothing in this subsection shall be construed to apply to—
(A)authorized operations performed on the premises of vinegar plants established under part I of subchapter H;
(B)authorized production and removal of fermented materials produced on authorized brewery or bonded wine cellar premises as provided by law;
(C)products exempt from tax under the provisions of section 5042 or 5053(e); or
(D)fermented materials used in the manufacture of vinegar by fermentation.
(b)Under such regulations as the Secretary may prescribe, fermented materials to be used in the production of distilled spirits may be received on the bonded premises of a distilled spirits plant authorized to produce distilled spirits as follows—
(1)from the premises of a bonded wine cellar authorized to remove such material by section 5362(c)(6);
(2)beer conveyed without payment of tax from brewery premises, beer which has been lawfully removed from brewery premises upon determination of tax, or
(3)cider exempt from tax under the provisions of section 5042(a)(1).
(c)The Secretary may by regulations provide for the removal from the distilling system, and the addition to the fermented or unfermented distilling material, of distilled spirits containing substantial quantities of fusel oil or aldehydes, or other extraneous substances.
(d)For penalty and forfeiture for unlawful production, removal, or use of material fit for distillation or for the production of distilled spirits, and for penalty and forfeiture for unlawful production of distilled spirits, see section 5601(a)(7), 5601(a)(8), and 5615(4).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those comprising subsecs. (a)(1), (2)(D), (b), and (d) of 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)(1), (2)(D)5216(a)(1), (4). (b)5309, 5362(7), 5412. (d)5216(b). The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 640, 641, 658, 665, 675.

Amendments

1997—Subsec. (b)(2). Pub. L. 105–34 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “conveyed without payment of tax from contiguous brewery premises where produced; or”. 1979—Subsec. (c). Pub. L. 96–39 struck out “, in the production facilities of a distilled spirits plant” after “distilling material”. 1978—Subsec. (a)(2)(C). Pub. L. 95–458 inserted reference to section 5053(e). 1976—Subsecs. (a)(1), (b), (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (d). Pub. L. 94–455, § 1905(b)(6)(D), struck out “5601(b)(3), 5601(b)(4),” after “5601(a)(8),”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1997 AmendmentAmendment by Pub. L. 105–34 effective on the 1st day of the 1st calendar quarter that begins at least 180 days after Aug. 5, 1997, see section 1414(d) of Pub. L. 105–34, set out as a note under section 5053 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 1978 AmendmentAmendment by Pub. L. 95–458 effective on first day of first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Pub. L. 95–458, set out as a note under section 5042 of this title.

Effective Date

of 1976 AmendmentAmendment by section 1905(b)(6)(D) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5222

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73