# 26 U.S.C. § 5223: Redistillation of spirits, articles, and residues Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 5223(a)(1). ## § 5223(a) Spirits on bonded premises The proprietor of a distilled spirits plant authorized to produce distilled spirits may, under such regulations as the Secretary shall prescribe, redistill any distilled spirits which have not been withdrawn from bonded premises. ## § 5223(b) Distilled spirits returned for redistillation Distilled spirits which have been lawfully removed from bonded premises free of tax or without payment of tax may, under such regulations as the Secretary may prescribe, be returned for redistillation to the bonded premises of a distilled spirits plant authorized to produce distilled spirits. ## § 5223(c) Redistillation of articles and residues Articles, containing denatured distilled spirits, which were manufactured under the provisions of subchapter D or on the bonded premises of a distilled spirits plant, and the spirits residues of manufacturing processes related thereto, may be received, and the distilled spirits therein recovered by redistillation, on the bonded premises of a distilled spirits plant authorized to produce distilled spirits, under such regulations as the Secretary may prescribe. ## § 5223(d) Denatured distilled spirits, articles, and residues Distilled spirits recovered by the redistillation of denatured distilled spirits, or by the redistillation of the articles or residues described in subsection (c), may not be withdrawn from bonded premises except for industrial use or after denaturation thereof in the manner prescribed by law. ## § 5223(e) Products of redistillation All distilled spirits redistilled on bonded premises subsequent to production gauge shall be treated the same as if such spirits had been originally produced by the redistiller and all provisions of this chapter applicable to the original production of distilled spirits shall be applicable thereto. Any prior obligation as to taxes, liens, and bonds with respect to such distilled spirits shall be extinguished on redistillation. Nothing in this subsection shall be construed as affecting any provision of law relating to the labeling of distilled spirits or as limiting the authority of the Secretary to regulate the marking, branding, or identification of distilled spirits redistilled under this section. ## Connections Cites: none Cited by: § 5004 Lien for tax; § 5005 Persons liable for tax; § 5211 Production and entry of distilled spirits; § 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles ## Prior provisions - Provisions similar to those comprising subsecs. (a) 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)5194(f), 5217(a), 5305, 5308. (d)5194(f). - The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 635, 641, 657. ## Amendments - 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1365 - 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 161 - 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. 286