26 USC § 5211 - Production and entry of distilled spirits

---
identifier: "/us/usc/t26/s5211"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5211 - Production and entry of distilled spirits"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5211"
section_name: "Production and entry of distilled spirits"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "C"
subchapter_name: "Operation of Distilled Spirits Plants"
part_number: "II"
part_name: "OPERATIONS ON BONDED PREMISES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(26), July 26, 1979, 93 Stat. 284.)"
---


# § 5211. Production and entry of distilled spirits

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—

**(1)** deposit of such spirits on bonded premises for storage or processing;

**(2)** withdrawal upon determination of tax as authorized by law;

**(3)** withdrawal under the provisions of section 5214; and

**(4)** transfer for redistillation under the provisions of section 5223.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(26), July 26, 1979, 93 Stat. 284.)

## Editorial Notes

### Prior Provisions

A prior section 5211, , , related to detention of casks, packages, or containers on suspicion, prior to the general revision of this chapter by . See .

Provisions similar to those comprising this section were contained in prior sections 5193(a), 5194(a), (e) to (g), 5242(a), 5305, ,  to 636, 645, 657, prior to the general revision of this chapter by .

### Amendments

1979—Pars. (1), (5).  substituted in par. (1) “on bonded premises for storage or processing” for “in storage on bonded premises” and struck out par. (5) which related to an appropriate entry by the proprietor for immediate denaturation.

1976— struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

Amendment by  effective , see , set out as a note under .

### Effective Date

Section effective , see , set out as a note under .