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Title 26 — Internal Revenue CodeRelease 119-73

§5511 Establishment and Operation

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter H— Miscellaneous Plants and Warehouses › Part II— VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS › § 5511

Last updated Apr 6, 2026|Official source

Summary

Makers of volatile fruit-flavor concentrate, produced by evaporating fruit mash or juice, are excused from most of the distilled spirits rules if they meet three conditions. The concentrate and the mash or juice it comes from must contain no more alcohol than is reasonably unavoidable. The concentrate must be made unfit to drink before it leaves the plant, or, if it is no more than 24 percent alcohol by volume, it may instead be sent to a bonded wine cellar to make natural wine. The maker must also file applications, keep records, submit reports, post bonds, and follow other rules the Treasury sets to protect tax revenue. A few specific spirits-plant rules still apply.

Full Legal Text

Title 26, §5511

Internal Revenue Code — Source: USLM XML via OLRC

This chapter (other than section 5178(a)(2)(C), 5179, 5203(b), (c), and (d), and 5552) shall not be applicable with respect to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if—
(1)such concentrate, and the mash or juice from which it is produced, contains no more alcohol than is reasonably unavoidable in the manufacture of such concentrate; and
(2)such concentrate is rendered unfit for use as a beverage before removal from the place of manufacture, or (in the case of a concentrate which does not exceed 24 percent alcohol by volume) such concentrate is transferred to a bonded wine cellar for use in production of natural wine as provided in section 5382; and
(3)the manufacturer thereof makes such application, keeps such records, renders such reports, files such bonds, and complies with such other requirements with respect to the production, removal, sale, transportation, and use of such concentrate and of the mash or juice from which such concentrate is produced, as the Secretary may by regulations prescribe as necessary for the protection of the revenue.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5511, act Aug. 16, 1954, ch. 736, 68A Stat. 677, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Par. (3). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1964—Par. (2). Pub. L. 88–653 inserted “or (in the case of a concentrate which does not exceed 24 percent alcohol by volume) such concentrate is transferred to a bonded wine cellar for use in production of natural wine as provided in section 5382”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1964 AmendmentAmendment by Pub. L. 88–653 effective on first day of second month which begins more than 10 days after Oct. 13, 1964, see section 4 of Pub. L. 88–653, set out as a note under section 5383 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. § 5511

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73