yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 5222

Production, receipt, removal, and use of distilling materials

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 5222, Production, receipt, removal, and use of distilling materials, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463683
Permanent ID
ys:prov:463683@1
SHA-256
c34a60f8d873d46d81d797c91e9c491837ca325c589f74311c236f50e170b43a

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

Nothing in this subsection shall be construed to apply to— Under such regulations as the Secretary may prescribe, fermented materials to be used in the production of distilled spirits may be received on the bonded premises of a distilled spirits plant authorized to produce distilled spirits as follows— The Secretary may by regulations provide for the removal from the distilling system, and the addition to the fermented or unfermented distilling material, of distilled spirits containing substantial quantities of fusel oil or aldehydes, or other extraneous substances. For penalty and forfeiture for unlawful production, removal, or use of material fit for distillation or for the production of distilled spirits, and for penalty and forfeiture for unlawful production of distilled spirits, see sections 5601(a)(7), 5601(a)(8), and 5615(4).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 95-458(H.R. 1337)1978-10-14
    An Act to amend the Internal Revenue Code of 1954 with respect to excise tax on certain trucks, buses, tractors, et cetera, home production of beer and wine, refunds of the taxes on gasoline and special fuels to aerial applicators, and partial rollovers of lump sum distributions.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-39(H.R. 4537)1979-07-26
    Trade Agreements Act of 1979
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 105-34(H.R. 2014)1997-08-05
    Taxpayer Relief Act of 1997
    House: 389–43Senate: 92–8