United States Code · Section
§ 5201 — Regulation Of Operations
26 U.S.C. § 5201
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(a) Proprietors of distilled spirits plants shall conduct all operations authorized to be conducted on the premises of such plants under such regulations as the Secretary shall prescribe.
(b) The regulations of the Secretary under this chapter respecting the production, warehousing, denaturing, distribution, sale, export, and use of distilled spirits for industrial purposes shall be such as he deems necessary, advisable, or proper to secure the revenue, to prevent diversion to illegal uses, and to place the distilled spirits industry and other industries using such distilled spirits as a chemical raw material or for other lawful industrial purposes on the highest possible plane of scientific and commercial efficiency and development consistent with the provisions of this chapter. Where nonpotable chemical mixtures containing distilled spirits are produced for transfer to the bonded premises of a distilled spirits plant for completion of processing, the Secretary may waive any provision of this chapter with respect to the production of such mixtures, and the processing of such mixtures on the bonded premises shall be deemed to be production of distilled spirits for purposes of this chapter.
(c) The Secretary may prescribe regulations relating to hours for distillery operations and to hours for removal of distilled spirits from distilled spirits plants; however, such regulations shall not be more restrictive, as to any operation or function, that the provisions of internal revenue law and regulations relating to such operation or function in effect on the day preceding the effective date of this section.
(d) The Secretary may provide by regulations for the addition of tracer elements to distilled spirits to facilitate the enforcement of this chapter. Tracer elements to be added to distilled spirits at any distilled spirits plant under provisions of this subsection shall be of such character and in such quantity as the Secretary may authorize or require, and such as will not impair the quality of the distilled spirits for their intended use.
Implementing Regulations
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§ 19.341 General.27 C.F.R. § 19.341
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§ 19.18 Samples for the United States.27 C.F.R. § 19.18
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§ 19.291 General.27 C.F.R. § 19.291
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§ 19.321 General.27 C.F.R. § 19.321
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§ 26.262 Determination of tax on distilled spirits.27 C.F.R. § 26.262
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§ 19.307 Distillates containing extraneous substances.27 C.F.R. § 19.307
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§ 19.352 Bottling tanks.27 C.F.R. § 19.352
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§ 19.60 Spirits in customs custody.27 C.F.R. § 19.60
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§ 19.37 Application for industrial processes waiver.27 C.F.R. § 19.37
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§ 19.363 Reclosing and relabeling.27 C.F.R. § 19.363
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§ 19.13 Assignment of officers and supervision of operations.27 C.F.R. § 19.13
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§ 19.343 Use of spirits, wines, and alcoholic flavoring materials.27 C.F.R. § 19.343
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§ 19.479 Restrictions on dispositions of bulk spirits.27 C.F.R. § 19.479
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§ 19.388 Storing denatured spirits.27 C.F.R. § 19.388
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§ 19.359 Remnants.27 C.F.R. § 19.359
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§ 19.348 Formula requirements.27 C.F.R. § 19.348
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§ 19.706 Supervision of operations.27 C.F.R. § 19.706
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§ 19.358 Cases.27 C.F.R. § 19.358
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§ 19.389 Filling containers from tanks.27 C.F.R. § 19.389
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§ 19.518 Name and address of bottler.27 C.F.R. § 19.518
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§ 19.258 Additional tax on nonbeverage spirits.27 C.F.R. § 19.258
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§ 19.302 Treatment during production.27 C.F.R. § 19.302
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§ 19.331 Use of oak chips in spirits and caramel in brandy and rum.27 C.F.R. § 19.331
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§ 19.366 Alcohol.27 C.F.R. § 19.366
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§ 19.305 Identification of spirits.27 C.F.R. § 19.305
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§ 19.362 Rebottling.27 C.F.R. § 19.362
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§ 19.361 Removals by bulk conveyances or pipelines.27 C.F.R. § 19.361
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§ 19.394 Inventory of denatured spirits.27 C.F.R. § 19.394
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§ 19.58 Taxpaid spirits or wines on bonded premises.27 C.F.R. § 19.58
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§ 19.309 Disposition of chemicals.27 C.F.R. § 19.309
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§ 19.329 Mingled spirits or wines held in tanks.27 C.F.R. § 19.329
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§ 19.312 Physical inventories.27 C.F.R. § 19.312
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§ 19.333 Physical inventories.27 C.F.R. § 19.333
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§ 19.372 Physical inventories of bottled and packaged spirits.27 C.F.R. § 19.372
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§ 19.519 Labels for export spirits.27 C.F.R. § 19.519
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§ 19.36 Spirits produced in industrial processes.27 C.F.R. § 19.36
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§ 19.520 Spirits for shipment to Puerto Rico.27 C.F.R. § 19.520
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§ 19.710 Inventory of spirits.27 C.F.R. § 19.710
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§ 19.325 Change of packages.27 C.F.R. § 19.325
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§ 19.357 Completion of bottling.27 C.F.R. § 19.357
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§ 19.709 Gauging.27 C.F.R. § 19.709
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§ 19.327 Packages dumped for mingling.27 C.F.R. § 19.327
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§ 19.296 Fermented materials.27 C.F.R. § 19.296
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§ 19.324 Filling of packages from tanks.27 C.F.R. § 19.324
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§ 19.498 Relabeling and reclosing off bonded premises.27 C.F.R. § 19.498
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§ 19.371 Inventories of wines and bulk spirits in processing.27 C.F.R. § 19.371
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§ 19.360 Filling packages.27 C.F.R. § 19.360
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§ 19.328 Determining age of mingled spirits.27 C.F.R. § 19.328
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§ 19.364 Bottled-in-bond spirits.27 C.F.R. § 19.364
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§ 19.293 Receipt of materials.27 C.F.R. § 19.293
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§ 19.326 Mingling or blending of spirits for further storage.27 C.F.R. § 19.326
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§ 19.354 Bottling or packaging records.27 C.F.R. § 19.354
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§ 19.294 Removal of fermenting material.27 C.F.R. § 19.294
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§ 19.308 Spirits content of chemicals produced.27 C.F.R. § 19.308
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§ 19.315 Receipts for redistillation.27 C.F.R. § 19.315
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§ 19.322 Receipt and storage of bulk spirits and wines.27 C.F.R. § 19.322
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§ 19.410 Age and fill date.27 C.F.R. § 19.410
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§ 19.356 Alcohol content and fill.27 C.F.R. § 19.356
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§ 19.516 Certificate of label approval or exemption.27 C.F.R. § 19.516
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§ 27.40 Distilled spirits.27 C.F.R. § 27.40
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§ 19.355 Labels describing the spirits.27 C.F.R. § 19.355
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§ 19.353 Bottling tank gauge.27 C.F.R. § 19.353
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§ 19.428 Reconsignment.27 C.F.R. § 19.428
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§ 19.582 Conversion from metric to U.S. units.27 C.F.R. § 19.582