26-U.S.C.-5221
§5221 – Commencement, Suspension, and Resumption of Operations
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter C > Part II > Subpart B > Section 5221
Details
- Reference: Section 5221
- Legend: §5221 – Commencement, Suspension, and Resumption of Operations
- USCode Year: 2013
Provision Content
(a) Commencement, suspension, and resumption
The proprietor of a distilled spirits plant authorized to produce distilled spirits shall not commence production operations until written notice has been given to the Secretary stating when operations will begin. Any proprietor of a distilled spirits plant desiring to suspend production of distilled spirits shall give notice in writing to the Secretary, stating when he will suspend such operations. Pursuant to such notice, an internal revenue officer shall take such action as the Secretary shall prescribe to prevent the production of distilled spirits. No proprietor, after having given such notice, shall, after the time stated therein, produce distilled spirits on such premises until he again gives notice in writing to the Secretary stating the time when he will resume operations. At the time stated in the notice of resuming such operations an internal revenue officer shall take such action as is necessary to permit operations to be resumed. The notices submitted under this section shall be in such form and submitted in such manner as the Secretary may by regulations require. Nothing in this section shall apply to suspensions caused by unavoidable accidents; and the Secretary shall prescribe regulations to govern such cases of involuntary suspension.
(b) Penalty
For penalty and forfeiture for carrying on the business of distiller after having given notice of suspension, see sections 5601(a)(14) and 5615(3).
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1364; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, §806(b), July 26, 1979, 93 Stat. 279.)
Prior Provisions
Provisions similar to those comprising subsec. (a) of this section were contained in prior section 5191(a), act Aug. 16, 1954, ch. 736, 68A Stat. 632, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1979—Subsec. (a). Pub. L. 96–39 substituted until written notice has been given to the Secretary stating when operations will begin for until an internal revenue officer has been assigned to the premises.
1976—Subsec. (a). Pub. L. 94–455 struck out or his delegate after Secretary.
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
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5179 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-5179, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
26-U.S.C.-5206 in the Legal Encyclopedia: Wines
In this entry about 26-U.S.C.-5206, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.
Part II – Operations On Bonded Premises in the Legal Encyclopedia: Distilled Spirits
In this entry about Part II – Operations On Bonded Premises, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
Part I – General Provisions in the Legal Encyclopedia: And Beer
In this entry about Part I – General Provisions, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
Leave a Reply