26 U.S. Code § 5511 - Establishment and operation

prev | next
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—
(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
(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
(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.

Source

(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1392; amended Pub. L. 88–653, § 3,Oct. 13, 1964, 78 Stat. 1085; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834.)
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

1976—Par. (3). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1964—Par. (2). Pub. L. 88–653inserted “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”.
Effective Date of 1964 Amendment

Amendment by Pub. L. 88–653effective on first day of second month which begins more than 10 days after Oct. 13, 1964, see section 4 ofPub. L. 88–653, set out as a note under section 5383 of this title.
Effective Date

Section effective July 1, 1959, see section 210(a)(1) ofPub. L. 85–859, set out as a note under section 5001 of this title.

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 18 - PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE

27 CFR Part 24 - WINE

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.