
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5511]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
            Subchapter H--Miscellaneous Plants and Warehouses
 
            PART II--VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS
 
Sec. 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.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1392; 
amended Pub. L. 88-653, Sec. 3, Oct. 13, 1964, 78 Stat. 1085; Pub. L. 
94-455, title XIX, Sec. 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. 94-455 struck out ``or his delegate'' after 
``Secretary''.
    1964--Par. (2). Pub. L. 88-653 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''.


                    Effective Date of 1964 Amendment

    Amendment by Pub. L. 88-653 effective on first day of second month 
which begins more than 10 days after Oct. 13, 1964, see section 4 of 
Pub. 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) of Pub. L. 85-
859, set out as a note under section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 5001, 5003, 5382 of this 
title.
