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2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5511 Establishment and operation us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5511 26 U.S.C. § 5511 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5511 data/legal/raw/us/code/title-26/usc26.xml 3a7aab7b441083719c0e0622fb2c94bab8f0d7f2a94057da75ffa8d3a4eb6933 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 e7b9e403e178ff0044068cddb8c185f9695066be33d9e1805e164c7f876f5a2e 2026-07-04 official
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26 U.S.C. § 5511 - Establishment and operation

Text

This chapter (other than sections 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.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1392; amended Pub. L. 88653, § 3, Oct. 13, 1964, 78 Stat. 1085; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

Prior ProvisionsA 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. 85859.

Amendments1976—Par. (3). Pub. L. 94455 struck out “or his delegate” after “Secretary”. 1964—Par. (2). Pub. L. 88653 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. 88653 effective on first day of second month which begins more than 10 days after Oct. 13, 1964, see section 4 of Pub. L. 88653, set out as a note under section 5383 of this title.

Effective DateSection effective July 1, 1959, see section 210(a)(1) of Pub. L. 85859, set out as a note under section 5001 of this title.