{"identifier":"/us/usc/t26/s5002","title":26,"num":"\u00a7\u202f5002.","heading":"Definitions","text":"\u00a7\u202f5002.\nDefinitions\n(a)\nIn general\nFor purposes of this chapter\u2014\n(1)\nDistilled spirits plant\nThe term \u201cdistilled spirits plant\u201d means an establishment which is qualified under subchapter B to perform any distilled spirits operation.\n(2)\nDistilled spirits operation\nThe term \u201cdistilled spirits operation\u201d means any operation for which qualification is required under subchapter B.\n(3)\nBonded premises\nThe term \u201cbonded premises\u201d, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.\n(4)\nDistiller\nThe term \u201cdistiller\u201d includes any person who\u2014\n(A) produces distilled spirits from any source or substance,\n(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),\n(C) by any process separates alcoholic spirits from any fermented substance, or\n(D) making or keeping mash, wort, or wash, has a still in his possession or use.\n(5)\nProcessor\n(A)\nIn general\nThe term \u201cprocessor\u201d, when used with respect to distilled spirits, means any person who\u2014\n(i) manufactures, mixes, or otherwise processes distilled spirits, or\n(ii) manufactures any article.\n(B)\nRectifier, bottler, etc., included\nThe term \u201cprocessor\u201d includes (but is not limited to) a rectifier, bottler, and denaturer.\n(6)\nCertain operations not treated as processing\nIn applying paragraph (5), there shall not be taken into account\u2014\n(A)\nOperations as distiller\nAny process which is the operation of a distiller.\n(B)\nMixing of taxpaid spirits for immediate consumption\nAny mixing (after determination of tax) of distilled spirits for immediate consumption.\n(C)\nUse by apothecaries\nAny process performed by an apothecary with respect to distilled spirits which such apothecary uses exclusively in the preparation or making up of medicines unfit for use for beverage purposes.\n(7)\nWarehouseman\nThe term \u201cwarehouseman\u201d, when used with respect to distilled spirits, means any person who stores bulk distilled spirits.\n(8)\nDistilled spirits\nThe terms \u201cdistilled spirits\u201d, \u201calcoholic spirits\u201d, and \u201cspirits\u201d mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced).\n(9)\nBulk distilled spirits\nThe term \u201cbulk distilled spirits\u201d means distilled spirits in a container having a capacity in excess of 1 wine gallon.\n(10)\nProof spirits\nThe term \u201cproof spirits\u201d means that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity).\n(11)\nProof gallon\nThe term \u201cproof gallon\u201d means a United States gallon of proof spirits, or the alcoholic equivalent thereof.\n(12)\nContainer\nThe term \u201ccontainer\u201d, when used with respect to distilled spirits, means any receptacle, vessel, or form of package, bottle, tank, or pipeline used, or capable of use, for holding, storing, transferring, or conveying distilled spirits.\n(13)\nApproved container\nThe term \u201capproved container\u201d, when used with respect to distilled spirits, means a container the use of which is authorized by regulations prescribed by the Secretary.\n(14)\nArticle\nUnless another meaning is distinctly expressed or manifestly intended, the term \u201carticle\u201d means any substance in the manufacture of which denatured distilled spirits are used.\n(15)\nExport\nThe terms \u201cexport\u201d, \u201cexported\u201d, and \u201cexportation\u201d include shipments to a possession of the United States.\n(b)\nCross references\n(1) For definition of manufacturer of stills, see section 5102.\n(2) For definition of dealer, see section 5121(c)(3).\n(3) For definitions of wholesale dealers, see section 5121(c).\n(4) For definitions of retail dealers, see section 5122(c).\n(5) For definitions of general application to this title, see chapter 79.","url":"https://projectusc.org/usc/t26/s5002.html","content":[{"t":"sec","id":"/us/usc/t26/s5002","children":[{"t":"num","text":"\u00a7\u202f5002."},{"t":"heading","text":"Definitions"},{"t":"subsec","id":"/us/usc/t26/s5002/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"For purposes of this chapter\u2014"},{"t":"para","id":"/us/usc/t26/s5002/a/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Distilled spirits plant"},{"t":"content","children":[{"t":"p","text":"The term \u201cdistilled spirits plant\u201d means an establishment which is qualified under subchapter B to perform any distilled spirits operation.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Distilled spirits operation"},{"t":"content","children":[{"t":"p","text":"The term \u201cdistilled spirits operation\u201d means any operation for which qualification is required under subchapter B.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Bonded premises"},{"t":"content","children":[{"t":"p","text":"The term \u201cbonded premises\u201d, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Distiller"},{"t":"chapeau","text":"The term \u201cdistiller\u201d includes any person who\u2014"},{"t":"subpara","id":"/us/usc/t26/s5002/a/4/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" produces distilled spirits from any source or substance,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s5002/a/4/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s5002/a/4/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" by any process separates alcoholic spirits from any fermented substance, or","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s5002/a/4/D","children":[{"t":"num","text":"(D)"},{"t":"content","text":" making or keeping mash, wort, or wash, has a still in his possession or use.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/5","children":[{"t":"num","text":"(5)"},{"t":"heading","text":"Processor"},{"t":"subpara","id":"/us/usc/t26/s5002/a/5/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"The term \u201cprocessor\u201d, when used with respect to distilled spirits, means any person who\u2014"},{"t":"clause","id":"/us/usc/t26/s5002/a/5/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" manufactures, mixes, or otherwise processes distilled spirits, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s5002/a/5/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" manufactures any article.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s5002/a/5/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Rectifier, bottler, etc., included"},{"t":"content","children":[{"t":"p","text":"The term \u201cprocessor\u201d includes (but is not limited to) a rectifier, bottler, and denaturer.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/6","children":[{"t":"num","text":"(6)"},{"t":"heading","text":"Certain operations not treated as processing"},{"t":"chapeau","text":"In applying paragraph (5), there shall not be taken into account\u2014"},{"t":"subpara","id":"/us/usc/t26/s5002/a/6/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"Operations as distiller"},{"t":"content","children":[{"t":"p","text":"Any process which is the operation of a distiller.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s5002/a/6/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Mixing of taxpaid spirits for immediate consumption"},{"t":"content","children":[{"t":"p","text":"Any mixing (after determination of tax) of distilled spirits for immediate consumption.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s5002/a/6/C","children":[{"t":"num","text":"(C)"},{"t":"heading","text":"Use by apothecaries"},{"t":"content","children":[{"t":"p","text":"Any process performed by an apothecary with respect to distilled spirits which such apothecary uses exclusively in the preparation or making up of medicines unfit for use for beverage purposes.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/7","children":[{"t":"num","text":"(7)"},{"t":"heading","text":"Warehouseman"},{"t":"content","children":[{"t":"p","text":"The term \u201cwarehouseman\u201d, when used with respect to distilled spirits, means any person who stores bulk distilled spirits.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/8","children":[{"t":"num","text":"(8)"},{"t":"heading","text":"Distilled spirits"},{"t":"content","children":[{"t":"p","text":"The terms \u201cdistilled spirits\u201d, \u201calcoholic spirits\u201d, and \u201cspirits\u201d mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/9","children":[{"t":"num","text":"(9)"},{"t":"heading","text":"Bulk distilled spirits"},{"t":"content","children":[{"t":"p","text":"The term \u201cbulk distilled spirits\u201d means distilled spirits in a container having a capacity in excess of 1 wine gallon.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/10","children":[{"t":"num","text":"(10)"},{"t":"heading","text":"Proof spirits"},{"t":"content","children":[{"t":"p","text":"The term \u201cproof spirits\u201d means that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/11","children":[{"t":"num","text":"(11)"},{"t":"heading","text":"Proof gallon"},{"t":"content","children":[{"t":"p","text":"The term \u201cproof gallon\u201d means a United States gallon of proof spirits, or the alcoholic equivalent thereof.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/12","children":[{"t":"num","text":"(12)"},{"t":"heading","text":"Container"},{"t":"content","children":[{"t":"p","text":"The term \u201ccontainer\u201d, when used with respect to distilled spirits, means any receptacle, vessel, or form of package, bottle, tank, or pipeline used, or capable of use, for holding, storing, transferring, or conveying distilled spirits.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/13","children":[{"t":"num","text":"(13)"},{"t":"heading","text":"Approved container"},{"t":"content","children":[{"t":"p","text":"The term \u201capproved container\u201d, when used with respect to distilled spirits, means a container the use of which is authorized by regulations prescribed by the Secretary.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/14","children":[{"t":"num","text":"(14)"},{"t":"heading","text":"Article"},{"t":"content","children":[{"t":"p","text":"Unless another meaning is distinctly expressed or manifestly intended, the term \u201carticle\u201d means any substance in the manufacture of which denatured distilled spirits are used.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/a/15","children":[{"t":"num","text":"(15)"},{"t":"heading","text":"Export"},{"t":"content","children":[{"t":"p","text":"The terms \u201cexport\u201d, \u201cexported\u201d, and \u201cexportation\u201d include shipments to a possession of the United States.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s5002/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Cross references"},{"t":"para","id":"/us/usc/t26/s5002/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" For definition of manufacturer of stills, see section 5102.","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" For definition of dealer, see section 5121(c)(3).","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/b/3","children":[{"t":"num","text":"(3)"},{"t":"content","text":" For definitions of wholesale dealers, see section 5121(c).","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/b/4","children":[{"t":"num","text":"(4)"},{"t":"content","text":" For definitions of retail dealers, see section 5122(c).","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5002/b/5","children":[{"t":"num","text":"(5)"},{"t":"content","text":" For definitions of general application to this title, see chapter 79.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}