# 26 U.S.C. § 5222: Production, receipt, removal, and use of distilling materials

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5222>. Cite pinpoints as 26 U.S.C. § 5222(a)(1).

## § 5222(a) Production, removal, and use

**§ 5222(a)(1)** No mash, wort, or wash fit for distillation or for the production of distilled spirits shall be made or fermented in any building or on any premises other than on the bonded premises of a distilled spirits plant duly authorized to produce distilled spirits according to law; and no mash, wort, or wash so made or fermented shall be removed from any such premises before being distilled, except as authorized by the Secretary; and no person other than an authorized distiller shall, by distillation or any other process, produce distilled spirits from any mash, wort, wash, or other material.

**§ 5222(a)(2)** Nothing in this subsection shall be construed to apply to—

**§ 5222(a)(2)(A)** authorized operations performed on the premises of vinegar plants established under part I of subchapter H;

**§ 5222(a)(2)(B)** authorized production and removal of fermented materials produced on authorized brewery or bonded wine cellar premises as provided by law;

**§ 5222(a)(2)(C)** products exempt from tax under the provisions of section 5042 or 5053(e); or

**§ 5222(a)(2)(D)** fermented materials used in the manufacture of vinegar by fermentation.

## § 5222(b) Receipt

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—

**§ 5222(b)(1)** from the premises of a bonded wine cellar authorized to remove such material by section 5362(c)(6);

**§ 5222(b)(2)** beer conveyed without payment of tax from brewery premises, beer which has been lawfully removed from brewery premises upon determination of tax, or

**§ 5222(b)(3)** cider exempt from tax under the provisions of section 5042(a)(1).

## § 5222(c) Processing of distilled spirits containing extraneous substances

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.

## § 5222(d) Penalty

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).

## Connections

Cites: § 5042 Exemption from tax; § 5362 Removals of wine from bonded wine cellars

Cited by: § 5056 Refund and credit of tax, or relief from lia­bility; § 5412 Removal of beer in containers or by pipeline

## Prior provisions

- Provisions similar to those comprising subsecs. (a)(1), (2)(D), (b), and (d) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows: Present subsecs.:Prior sections (a)(1), (2)(D)5216(a)(1), (4). (b)5309, 5362(7), 5412. (d)5216(b).
- The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 640, 641, 658, 665, 675.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1365
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1823
- 1978-10-14: [Pub. L. 95-458](/26/act/95-458.md), 92 Stat. 1256
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 286
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1047