(a) In general For purposes of this chapter—
Amended 1965
- 1965 Pub. L. 89-44 Pub. L. 89–44 added par. (12).
(1) Distilled spirits plant The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 substituted “distilled spirits operation” for “operation, or any combination of operations, for which qualification is required under such subchapter”.
(2) Distilled spirits operation The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 added par. (2) and redesignated former par. (2) as (3). Former par. (3), defining “bottling premises”, was struck out.
(3) Bonded premises The term “bonded premises”, 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.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 added par. (2) and redesignated former par. (2) as (3). Former par. (3), defining “bottling premises”, was struck out.
(4) Distiller The term “distiller” includes any person who—
(A) produces distilled spirits from any source or substance,
(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),
(C) by any process separates alcoholic spirits from any fermented substance, or
(D) making or keeping mash, wort, or wash, has a still in his possession or use.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated par. (5) as (4). Former par. (4), defining “bonded warehouseman”, was struck out.
(5) Processor
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 added pars. (5) to (7) and redesignated former pars. (5) to (7) as (4), (8), and (10), respectively.
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(A) In general The term “processor”, when used with respect to distilled spirits, means any person who—
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(i) manufactures, mixes, or otherwise processes distilled spirits, or
(ii) manufactures any article.
(B) Rectifier, bottler, etc., included The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
(6) Certain operations not treated as processing In applying paragraph (5), there shall not be taken into account—
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 added pars. (5) to (7) and redesignated former pars. (5) to (7) as (4), (8), and (10), respectively.
(A) Operations as distiller Any process which is the operation of a distiller.
(B) Mixing of taxpaid spirits for immediate consumption Any mixing (after determination of tax) of distilled spirits for immediate consumption.
(C) Use by apothecaries 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.
(7) Warehouseman The term “warehouseman”, when used with respect to distilled spirits, means any person who stores bulk distilled spirits.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 added pars. (5) to (7) and redesignated former pars. (5) to (7) as (4), (8), and (10), respectively.
(8) Distilled spirits The terms “distilled spirits”, “alcoholic spirits”, and “spirits” 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).
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated former par. (6) as (8). Former par. (8) redesignated (11).
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(9) Bulk distilled spirits The term “bulk distilled spirits” means distilled spirits in a container having a capacity in excess of 1 wine gallon.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 added par. (9) and redesignated par. (9) as (12).
(10) Proof spirits The term “proof spirits” 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).
Amended 1976, 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated former pars. (7) to (12) as (10) to (15), respectively.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
(11) Proof gallon The term “proof gallon” means a United States gallon of proof spirits, or the alcoholic equivalent thereof.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated former pars. (7) to (12) as (10) to (15), respectively.
(12) Container The term “container”, 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.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated former pars. (7) to (12) as (10) to (15), respectively.
(13) Approved container The term “approved container”, when used with respect to distilled spirits, means a container the use of which is authorized by regulations prescribed by the Secretary.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated former pars. (7) to (12) as (10) to (15), respectively.
(14) Article Unless another meaning is distinctly expressed or manifestly intended, the term “article” means any substance in the manufacture of which denatured distilled spirits are used.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated former pars. (7) to (12) as (10) to (15), respectively.
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(15) Export The terms “export”, “exported”, and “exportation” include shipments to a possession of the United States.
Amended 1979
- 1979 Pub. L. 96-39 Pub. L. 96–39 redesignated former pars. (7) to (12) as (10) to (15), respectively.
(b) Cross references
Amended 1979, 1994
- 1994 Pub. L. 103-465 Pub. L. 103–465 redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided a cross reference to section 5041(c) of this title for definition of “wine gallon”.
- 1979 Pub. L. 95-39 Pub. L. 95–39 struck out par. (2) which provided for a cross reference to section 5082 for a definition of rectifier and redesignated pars. (3) to (7) as (2) to (6), respectively.
(1) For definition of manufacturer of stills, see section 5102.
Amended 1994
- 1994 Pub. L. 103-465 Pub. L. 103–465 redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided a cross reference to section 5041(c) of this title for definition of “wine gallon”.
(2) For definition of dealer, see section 5121(c)(3).
Amended 1994, 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11125(b)(13)(A), substituted “section 5121(c)(3)” for “section 5112(a)”.
- 1994 Pub. L. 103-465 Pub. L. 103–465 redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided a cross reference to section 5041(c) of this title for definition of “wine gallon”.
(3) For definitions of wholesale dealers, see section 5121(c).
Amended 1994, 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11125(b)(13)(B), substituted “section 5121(c)” for “section 5112”.
- 1994 Pub. L. 103-465 Pub. L. 103–465 redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided a cross reference to section 5041(c) of this title for definition of “wine gallon”.
(4) For definitions of retail dealers, see section 5122(c).
Amended 1994, 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11125(b)(13)(C), substituted “section 5122(c)” for “section 5122”.
- 1994 Pub. L. 103-465 Pub. L. 103–465 redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided a cross reference to section 5041(c) of this title for definition of “wine gallon”.
(5) For definitions of general application to this title, see chapter 79.
Amended 1994
- 1994 Pub. L. 103-465 Pub. L. 103–465 redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided a cross reference to section 5041(c) of this title for definition of “wine gallon”.