Chapter 51: DISTILLED SPIRITS, WINES, AND BEER
Subchapter A: Gallonage and Occupational Taxes
Subchapter B: Qualification Requirements for Distilled Spirits Plants
- Section 5171: Establishment
- Section 5172: Application
- Section 5173: Bonds
- [Section 5174: Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]
- Section 5175: Export bonds
- Section 5176: New or renewed bonds
- Section 5177: Other provisions relating to bonds
- Section 5178: Premises of distilled spirits plants
- Section 5179: Registration of stills
- Section 5180: Signs
- Section 5181: Distilled spirits for fuel use
- Section 5182: Cross references
Subchapter C: Operation of Distilled Spirits Plants
- Part I: GENERAL PROVISIONS
- Section 5201: Regulation of operations
- Section 5202: Supervision of operations
- Section 5203: Entry and examination of premises
- Section 5204: Gauging
- [Section 5205: Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820]
- Section 5206: Containers
- Section 5207: Records and reports
- Part II: OPERATIONS ON BONDED PREMISES
- [Part III: REPEALED]
- [Section 5251, 5252: Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26, 1979, 93 Stat. 286]
Subchapter D: Industrial Use of Distilled Spirits
- Section 5271: Permits
- Section 5272: Bonds
- Section 5273: Sale, use, and recovery of denatured distilled spirits
- Section 5274: Applicability of other laws
- Section 5275: Records and reports
- [Section 5276: Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]
Subchapter E: General Provisions Relating to Distilled Spirits
- Part I: RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS
- Part II: REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS
- Part III: MISCELLANEOUS PROVISIONS
- Section 5311: Detention of containers
- Section 5312: Production and use of distilled spirits for experimental research
- Section 5313: Withdrawal of distilled spirits from customs custody free of tax for use of the United States
- Section 5314: Special applicability of certain provisions
- [Section 5315: Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]
Subchapter F: Bonded and Taxpaid Wine Premises
- Part I: ESTABLISHMENT
- Part II: OPERATIONS
- Section 5361: Bonded wine cellar operations
- Section 5362: Removals of wine from bonded wine cellars
- Section 5363: Taxpaid wine bottling house operations
- Section 5364: Wine imported in bulk
- Section 5365: Segregation of operations
- Section 5366: Supervision
- Section 5367: Records
- Section 5368: Gauging and marking
- Section 5369: Inventories
- Section 5370: Losses
- Section 5371: Insurance coverage, etc.
- Section 5372: Sampling
- Section 5373: Wine spirits
- Part III: CELLAR TREATMENT AND CLASSIFICATION OF WINE
- Section 5381: Natural wine
- Section 5382: Cellar treatment of natural wine
- Section 5383: Amelioration and sweetening limitations for natural grape wines
- Section 5384: Amelioration and sweetening limitations for natural fruit and berry wines
- Section 5385: Specially sweetened natural wines
- Section 5386: Special natural wines
- Section 5387: Agricultural wines
- Section 5388: Designation of wines
- Part IV: GENERAL
Subchapter G: Breweries
- Part I: ESTABLISHMENT
- Part II: OPERATIONS
- Section 5411: Use of brewery
- Section 5412: Removal of beer in containers or by pipeline
- Section 5413: Brewers procuring beer from other brewers
- Section 5414: Removals from one brewery to another belonging to the same brewer
- Section 5415: Records and returns
- Section 5416: Definitions of package and packaging
- Section 5417: Pilot brewing plants
- Section 5418: Beer imported in bulk
Subchapter H: Miscellaneous Plants and Warehouses
- Part I: VINEGAR PLANTS
- Part II: VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS
- [Part III: REPEALED]
- [Section 5521 to 5523: Repealed. Pub. L. 96–39, title VIII, § 807(a)(50), July 26, 1979, 93 Stat. 288]
Subchapter I: Miscellaneous General Provisions
- Section 5551: General provisions relating to bonds
- Section 5552: Installation of meters, tanks, and other apparatus
- Section 5553: Supervision of premises and operations
- Section 5554: Pilot operations
- Section 5555: Records, statements, and returns
- Section 5556: Regulations
- Section 5557: Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- Section 5558: Authority of enforcement officers
- Section 5559: Determinations
- Section 5560: Other provisions applicable
- Section 5561: Exemptions to meet the requirements of the national defense
- Section 5562: Exemptions from certain requirements in cases of disaster
Subchapter J: Penalties, Seizures, and Forfeitures Relating to Liquors
- Part I: PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
- Section 5601: Criminal penalties
- Section 5602: Penalty for tax fraud by distiller
- Section 5603: Penalty relating to records, returns, and reports
- Section 5604: Penalties relating to marks, brands, and containers
- Section 5605: Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- Section 5606: Penalty relating to containers of distilled spirits
- Section 5607: Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- Section 5608: Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- Section 5609: Destruction of unregistered stills, distilling apparatus, equipment, and materials
- Section 5610: Disposal of forfeited equipment and material for distilling
- Section 5611: Release of distillery before judgment
- Section 5612: Forfeiture of taxpaid distilled spirits remaining on bonded premises
- Section 5613: Forfeiture of distilled spirits not closed, marked, or branded as required by law
- Section 5614: Burden of proof in cases of seizure of spirits
- Section 5615: Property subject to forfeiture
- Part II: PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
- Part III: PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
- Section 5671: Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- Section 5672: Penalty for failure of brewer to comply with requirements and to keep records and file returns
- Section 5673: Forfeiture for flagrant and willful removal of beer without taxpayment
- Section 5674: Penalty for unlawful production or removal of beer
- Section 5675: Penalty for intentional removal or defacement of brewer’s marks and brands
- [Section 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
- Section 5681: Penalty relating to signs
- Section 5682: Penalty for breaking locks or gaining access
- Section 5683: Penalty and forfeiture for removal of liquors under improper brands
- Section 5684: Penalties relating to the payment and collection of liquor taxes
- Section 5685: Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- Section 5686: Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- Section 5687: Penalty for offenses not specifically covered
- Section 5688: Disposition and release of seized property
- [Section 5689: Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
- Section 5690: Definition of the term “person”
- [Part V: REPEALED]
- [Section 5691: Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]
- [Section 5692: Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]