# 26 U.S.C. § 5211: Production and entry of distilled spirits

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5211>. Cite pinpoints as 26 U.S.C. § 5211(a)(1).

Distilled spirits in the process of production in a distilled spirits plant may be held prior to the production gauge only for so long as is reasonably necessary to complete the process of production. Under such regulations as the Secretary shall prescribe, all distilled spirits produced in a distilled spirits plant shall be gauged and a record made of such gauge within a reasonable time after the production thereof has been completed. The proprietor shall, pursuant to such production gauge and in accordance with such regulations as the Secretary shall prescribe, make appropriate entry for—

## § 5211(1)

deposit of such spirits on bonded premises for storage or processing;

## § 5211(2)

withdrawal upon determination of tax as authorized by law;

## § 5211(3)

withdrawal under the provisions of section 5214; and

## § 5211(4)

transfer for redistillation under the provisions of section 5223.

## Connections

Cites: § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax; § 5223 Redistillation of spirits, articles, and residues

Cited by: § 5231 Entry for deposit

## Prior provisions

- A prior section 5211, act Aug. 16, 1954, ch. 736, 68A Stat. 638, related to detention of casks, packages, or containers on suspicion, prior to the general revision of this chapter by Pub. L. 85–859. See section 5311 of this title.
- Provisions similar to those comprising this section were contained in prior sections 5193(a), 5194(a), (e) to (g), 5242(a), 5305, act Aug. 16, 1954, ch. 736, 68A Stat. 633 to 636, 645, 657, prior to the general revision of this chapter by Pub. L. 85–859.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1362
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 284