
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5207]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
           Subchapter C--Operation of Distilled Spirits Plants
 
                       PART I--GENERAL PROVISIONS
 
Sec. 5207. Records and reports


(a) Records of distilled spirits plant proprietors

    Every distilled spirits plant proprietor shall keep records in such 
form and manner as the Secretary shall by regulations prescribe of:
        (1) The following production activities--
            (A) the receipt of materials intended for use in the 
        production of distilled spirits, and the use thereof,
            (B) the receipt and use of distilled spirits received for 
        redistillation, and
            (C) the kind and quantity of distilled spirits produced.

        (2) The following storage activities--
            (A) the kind and quantity of distilled spirits, wines, and 
        alcoholic ingredients entered into storage,
            (B) the kind and quantity of distilled spirits, wines, and 
        alcoholic ingredients removed, and the purpose for which 
        removed, and
            (C) the kind and quantity of distilled spirits returned to 
        storage.

        (3) The following denaturation activities--
            (A) the kind and quantity of denaturants received and used 
        or otherwise disposed of,
            (B) the kind and quantity of distilled spirits denatured, 
        and
            (C) the kind and quantity of denatured distilled spirits 
        removed.

        (4) The following processing activities--
            (A) all distilled spirits, wines, and alcoholic ingredients 
        received or transferred,
            (B) the kind and quantity of distilled spirits packaged or 
        bottled, and
            (C) the kind and quantity of distilled spirits removed from 
        his premises.

        (5) Such additional information with respect to activities 
    described in paragraphs (1), (2), (3), and (4), and with respect to 
    other activities, as may by regulations be required.

(b) Reports

    Every person required to keep records under subsection (a) shall 
render such reports covering his operations, at such times and in such 
form and manner and containing such information, as the Secretary shall 
by regulations prescribe.

(c) Preservation and inspection

    The records required by subsection (a) and a copy of each report 
required by subsection (b) shall be available for inspection by any 
internal revenue officer during business hours, and shall be preserved 
by the person required to keep such records and reports for such period 
as the Secretary shall by regulations prescribe.

(d) Penalty

            For penalty and forfeiture for refusal or neglect to keep 
        records required under this section, or for false entries 
        therein, see sections 5603 and 5615(5).

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1361; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834; Pub. L. 95-176, Sec. 2(e), Nov. 14, 1977, 91 Stat. 1364; 
Pub. L. 96-39, title VIII, Sec. 807(a)(25), July 26, 1979, 93 Stat. 283; 
Pub. L. 98-369, div. A, title IV, Sec. 454(c)(6), July 18, 1984, 98 
Stat. 821; Pub. L. 105-34, title XIV, Sec. 1413(a), Aug. 5, 1997, 111 
Stat. 1046.)


                            Prior Provisions

    Provisions similar to those comprising 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)..........................  5197(a)(1)(A), (a)(2), 5305, 5331(a)(3).
(b)..........................  5285, 5555(a).
(c)..........................  5197(b), 5285, 5305, 5331(a)(3), 5555(a).
(d)..........................  5197(a)(1)(B), 5285, 5305, 5331(a)(3),
                                5555(a).
(e)..........................  5197(c)(2), 5285.
------------------------------------------------------------------------

    The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A 
Stat. 637, 638, 652, 657, 662, 681.


                               Amendments

    1997--Subsec. (c). Pub. L. 105-34 struck out ``shall be kept on the 
premises where the operations covered by the record are carried on and'' 
after ``required by subsection (b)''.
    1984--Subsec. (a)(4)(D). Pub. L. 98-369, Sec. 454(c)(6), struck out 
subpar. (D) which required every distilled spirits plant proprietor to 
keep records in such form and manner as prescribed by the Secretary of 
the receipt, use, and balance on hand of all stamps required by law or 
regulations to be used by the proprietor.
    1979--Subsec. (a). Pub. L. 96-39 struck out provisions relating to 
the bottling of distilled spirits in bond and relating to the kind and 
quantity of distilled spirits returned to bonded premises and inserted 
provisions relating to the kind and quantity of distilled spirits 
returned to storage and relating to receipt, use, and balance on hand of 
all stamps required by law or regulations to be used by the Secretary.
    Subsec. (b). Pub. L. 96-39 redesignated subsec. (c) as (b) and 
struck out ``or (b)'' after ``subsection (a)''. Former subsec. (b), 
relating to records of rectifiers and bottlers, was struck out.
    Subsec. (c). Pub. L. 96-39 redesignated subsec. (d) as (c), struck 
out ``and (b),'' after ``subsection (a)'', and substituted ``subsection 
(b)'' for ``subsection (c)''. Former subsec. (c) redesignated (b).
    Subsecs. (d), (e). Pub. L. 96-39 redesignated subsec. (e) as (d). 
Former subsec. (d) redesignated (c).
    1977--Subsec. (a)(10), (11). Pub. L. 95-176, Sec. 2(e)(2), (3), 
added par. (10) and redesignated former par. (10) as (11).
    1976--Subsecs. (a) to (d). Pub. L. 94--455 struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.


                    Effective Date of 1997 Amendment

    Section 1413(b) of Pub. L. 105-34 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on the 
1st day of the 1st calendar quarter that begins at least 180 days after 
the date of the enactment of this Act [Aug. 5, 1997].''


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective July 1, 1985, see section 
456(b) of Pub. L. 98-369, set out as an Effective Date note under 
section 5101 of this title.


                    Effective Date of 1979 Amendment

    Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 
of Pub. L. 96-39, set out as a note under section 5001 of this title.


                    Effective Date of 1977 Amendment

    Amendment by Pub. L. 95-176 effective on first day of first calendar 
month beginning more than 90 days after Nov. 14, 1977, see section 7 of 
Pub. L. 95-176, set out as a note under section 5003 of this title.

                  Section referred to in Other Sections

    This section is referred to in sections 5114, 5615 of this title.
