CHAPTER 51 — Distilled Spirits, Wines, and Beer
192 sections.
Subchapter A — Gallonage and Occupational Taxes 43 sections
PART I — GALLONAGE TAXES 31 sections
Subpart A — Distilled Spirits 11 sections
- § 5001. — Imposition, rate, and attachment of tax
- § 5002. — Definitions
- § 5003. — Cross references to exemptions, etc.
- § 5004. — Lien for tax
- § 5005. — Persons liable for tax
- § 5006. — Determination of tax
- § 5007. — Collection of tax on distilled spirits
- § 5008. — Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- [§ 5009. — Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]
- § 5010. — Credit for wine content and for flavors content
- § 5011. — Income tax credit for average cost of carrying excise tax
[Subpart B — Repealed] 1 sections
Subpart C — Wines 5 sections
Subpart D — Beer 6 sections
Subpart E — General Provisions 8 sections
- § 5061. — Method of collecting tax
- § 5062. — Refund and drawback in case of exportation
- [§ 5063. — Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]
- § 5064. — Losses resulting from disaster, vandalism, or malicious mischief
- § 5065. — Territorial extent of law
- § 5066. — Distilled spirits for use of foreign embassies, legations, etc.
- § 5067. — Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
- § 5068. — Cross reference
PART II — MISCELLANEOUS PROVISIONS 12 sections
Subpart A — Manufacturers of Stills 2 sections
Subpart B — Nonbeverage Domestic Drawback Claimants 4 sections
Subpart C — Recordkeeping and Registration by Dealers 4 sections
Subpart D — Other Provisions 2 sections
Subchapter B — Qualification Requirements for Distilled Spirits Plants 12 sections
- § 5171. — Establishment
- § 5172. — Application
- § 5173. — Bonds
- [§ 5174. — Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]
- § 5175. — Export bonds
- § 5176. — New or renewed bonds
- § 5177. — Other provisions relating to bonds
- § 5178. — Premises of distilled spirits plants
- § 5179. — Registration of stills
- § 5180. — Signs
- § 5181. — Distilled spirits for fuel use
- § 5182. — Cross references
Subchapter C — Operation of Distilled Spirits Plants 27 sections
PART I — GENERAL PROVISIONS 7 sections
PART II — OPERATIONS ON BONDED PREMISES 19 sections
Subpart A — General 6 sections
- § 5211. — Production and entry of distilled spirits
- § 5212. — Transfer of distilled spirits between bonded premises
- § 5213. — Withdrawal of distilled spirits from bonded premises on determination of tax
- § 5214. — Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- § 5215. — Return of tax determined distilled spirits to bonded premises
- § 5216. — Regulation of operations
Subpart B — Production 3 sections
Subpart C — Storage 6 sections
- § 5231. — Entry for deposit
- § 5232. — Imported distilled spirits
- [§ 5233. — Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]
- [§ 5234. — Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286]
- § 5235. — Bottling of alcohol for industrial purposes
- § 5236. — Discontinuance of storage facilities and transfer of distilled spirits
[PART III — REPEALED] 1 sections
Subchapter D — Industrial Use of Distilled Spirits 6 sections
Subchapter E — General Provisions Relating to Distilled Spirits 7 sections
PART I — RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS 1 sections
PART II — REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS 1 sections
PART III — MISCELLANEOUS PROVISIONS 5 sections
- § 5311. — Detention of containers
- § 5312. — Production and use of distilled spirits for experimental research
- § 5313. — Withdrawal of distilled spirits from customs custody free of tax for use of the United States
- § 5314. — Special applicability of certain provisions
- [§ 5315. — Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]
Subchapter F — Bonded and Taxpaid Wine Premises 30 sections
PART I — ESTABLISHMENT 7 sections
PART II — OPERATIONS 13 sections
- § 5361. — Bonded wine cellar operations
- § 5362. — Removals of wine from bonded wine cellars
- § 5363. — Taxpaid wine bottling house operations
- § 5364. — Wine imported in bulk
- § 5365. — Segregation of operations
- § 5366. — Supervision
- § 5367. — Records
- § 5368. — Gauging and marking
- § 5369. — Inventories
- § 5370. — Losses
- § 5371. — Insurance coverage, etc.
- § 5372. — Sampling
- § 5373. — Wine spirits
PART III — CELLAR TREATMENT AND CLASSIFICATION OF WINE 8 sections
- § 5381. — Natural wine
- § 5382. — Cellar treatment of natural wine
- § 5383. — Amelioration and sweetening limitations for natural grape wines
- § 5384. — Amelioration and sweetening limitations for natural fruit and berry wines
- § 5385. — Specially sweetened natural wines
- § 5386. — Special natural wines
- § 5387. — Agricultural wines
- § 5388. — Designation of wines
PART IV — GENERAL 2 sections
Subchapter G — Breweries 11 sections
PART I — ESTABLISHMENT 3 sections
PART II — OPERATIONS 8 sections
- § 5411. — Use of brewery
- § 5412. — Removal of beer in containers or by pipeline
- § 5413. — Brewers procuring beer from other brewers
- § 5414. — Transfer of beer between bonded facilities
- § 5415. — Records and returns
- § 5416. — Definitions of package and packaging
- § 5417. — Pilot brewing plants
- § 5418. — Beer imported in bulk
Subchapter H — Miscellaneous Plants and Warehouses 8 sections
PART I — VINEGAR PLANTS 5 sections
PART II — VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS 2 sections
[PART III — REPEALED] 1 sections
Subchapter I — Miscellaneous General Provisions 12 sections
- § 5551. — General provisions relating to bonds
- § 5552. — Installation of meters, tanks, and other apparatus
- § 5553. — Supervision of premises and operations
- § 5554. — Pilot operations
- § 5555. — Records, statements, and returns
- § 5556. — Regulations
- § 5557. — Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- § 5558. — Authority of enforcement officers
- § 5559. — Determinations
- § 5560. — Other provisions applicable
- § 5561. — Exemptions to meet the requirements of the national defense
- § 5562. — Exemptions from certain requirements in cases of disaster
Subchapter J — Penalties, Seizures, and Forfeitures Relating to Liquors 36 sections
PART I — PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS 15 sections
- § 5601. — Criminal penalties
- § 5602. — Penalty for tax fraud by distiller
- § 5603. — Penalty relating to records, returns, and reports
- § 5604. — Penalties relating to marks, brands, and containers
- § 5605. — Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- § 5606. — Penalty relating to containers of distilled spirits
- § 5607. — Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608. — Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609. — Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 5610. — Disposal of forfeited equipment and material for distilling
- § 5611. — Release of distillery before judgment
- § 5612. — Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613. — Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614. — Burden of proof in cases of seizure of spirits
- § 5615. — Property subject to forfeiture
PART II — PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION 3 sections
PART III — PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING 6 sections
- § 5671. — Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- § 5672. — Penalty for failure of brewer to comply with requirements and to keep records and file returns
- § 5673. — Forfeiture for flagrant and willful removal of beer without taxpayment
- § 5674. — Penalty for unlawful production or removal of beer
- § 5675. — Penalty for intentional removal or defacement of brewer’s marks and brands
- [§ 5676. — Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
PART IV — PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS 10 sections
- § 5681. — Penalty relating to signs
- § 5682. — Penalty for breaking locks or gaining access
- § 5683. — Penalty and forfeiture for removal of liquors under improper brands
- § 5684. — Penalties relating to the payment and collection of liquor taxes
- § 5685. — Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- § 5686. — Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- § 5687. — Penalty for offenses not specifically covered
- § 5688. — Disposition and release of seized property
- [§ 5689. — Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
- § 5690. — Definition of the term “person”