26 USC § 5511 - Establishment and operation

---
identifier: "/us/usc/t26/s5511"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5511 - Establishment and operation"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5511"
section_name: "Establishment and operation"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "H"
subchapter_name: "Miscellaneous Plants and Warehouses"
part_number: "II"
part_name: "VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS"
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. 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.)"
---


# § 5511. Establishment and operation

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.

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**Source Credit**: (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.)

## Editorial Notes

### Prior Provisions

A prior section 5511, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

1976—Par. (3).  struck out “or his delegate” after “Secretary”.

1964—Par. (2).  inserted “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”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1964 Amendment

Amendment by  effective on first day of second month which begins more than 10 days after , see , set out as a note under .

### Effective Date

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