# 26 U.S.C. § 5511: Establishment and operation

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5511>. Cite pinpoints as 26 U.S.C. § 5511(a)(1).

This chapter (other than sections 5178(a)(2)(C), 5179, 5203(b), (c), and (d), and 5552) shall not be applicable with respect to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if—

## § 5511(1)

such concentrate, and the mash or juice from which it is produced, contains no more alcohol than is reasonably unavoidable in the manufacture of such concentrate; and

## § 5511(2)

such concentrate is rendered unfit for use as a beverage before removal from the place of manufacture, or (in the case of a concentrate which does not exceed 24 percent alcohol by volume) such concentrate is transferred to a bonded wine cellar for use in production of natural wine as provided in section 5382; and

## § 5511(3)

the manufacturer thereof makes such application, keeps such records, renders such reports, files such bonds, and complies with such other requirements with respect to the production, removal, sale, transportation, and use of such concentrate and of the mash or juice from which such concentrate is produced, as the Secretary may by regulations prescribe as necessary for the protection of the revenue.

## Connections

Cites: § 5382 Cellar treatment of natural wine

Cited by: § 5001 Imposition, rate, and attachment of tax; § 5003 Cross references to exemptions, etc.; § 5382 Cellar treatment of natural wine

## Prior provisions

- A prior section 5511, act Aug. 16, 1954, ch. 736, 68A Stat. 677, consisted of provisions similar to those comprising this section, 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. 1392
- 1964-10-13: [Pub. L. 88-653](/26/act/88-653.md), 78 Stat. 1085
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834