26 U.S.C. § 5178 : US Code - Section 5178: Premises of distilled spirits plants

Search 26 U.S.C. § 5178 : US Code - Section 5178: Premises of distilled spirits plants

    (a) Location, construction, and arrangement
      (1) General
        (A) The premises of a distilled spirits plant shall be as
      described in the application required by section 5171(c). The
      Secretary shall prescribe such regulations relating to the
      location, construction, arrangement, and protection of distilled
      spirits plants as he deems necessary to facilitate inspection and
      afford adequate security to the revenue.
        (B) No distilled spirits plant for the production of distilled
      spirits shall be located in any dwelling house, in any shed,
      yard, or inclosure connected with any dwelling house, or on board
      any vessel or boat, or on premises where beer or wine is made or
      produced, or liquors of any description are retailed, or on
      premises where any other business is carried on (except when
      authorized under subsection (b)).
        (C) Notwithstanding any other provision of this chapter
      relating to distilled spirits plants the Secretary may approve
      the location, construction, arrangement, and method of operation
      of any establishment which was qualified to operate on the date
      preceding the effective date of this section if he deems that
      such location, construction, arrangement, and method of operation
      will afford adequate security to the revenue.
      (2) Production operations
        (A) Any person establishing a distilled spirits plant may, as
      described in his application for registration, produce distilled
      spirits from any source or substance.
        (B) The distilling system shall be continuous and shall be so
      designed and constructed and so connected as to prevent the
      unauthorized removal of distilled spirits before their production
      gauge.
        (C) The Secretary is authorized to order and require - 
          (i) such identification of, changes of, and additions to,
        distilling apparatus, connecting pipes, pumps, tanks, and any
        machinery connected with or used in or on the premises, and
          (ii) such fastenings, locks, and seals to be part of any of
        the stills, tubs, pipes, tanks, and other equipment, as he may
        deem necessary to facilitate inspection and afford adequate
        security to the revenue.
      (3) Warehousing operations
        (A) Any person establishing a distilled spirits plant for the
      production of distilled spirits may, as described in the
      application for registration, warehouse bulk distilled spirits on
      the bonded premises of such plant.
        (B) Distilled spirits plants for the bonded warehousing of bulk
      distilled spirits elsewhere than as described in subparagraph (A)
      may be established at the discretion of the Secretary by
      proprietors referred to in subparagraph (A) or by other persons
      under such regulations as the Secretary shall prescribe.
      (4) Processing operations
        Any person establishing a distilled spirits plant may, as
      described in the application for registration, process distilled
      spirits on the bonded premises of such plant.
    (b) Use of premises for other businesses
      The Secretary may authorize the carrying on of such other
    businesses (not specifically prohibited by section 5601(a)(6)) on
    premises of distilled spirits plants, as he finds will not
    jeopardize the revenue. Such other businesses shall not be carried
    on until an application to carry on such business has been made to
    and approved by the Secretary.
    (c) Cross references
          (1) For provisions authorizing the Secretary to require
        installation of meters, tanks, and other apparatus, see section
        5552.
          (2) For penalty for distilling on prohibited premises, see
        section 5601(a)(6).
          (3) For provisions relating to the bottling of distilled
        spirits labeled as alcohol, see section 5235.
          (4) For provisions relating to the unauthorized use of
        distilled spirits in any manufacturing process, see section
        5601(a)(9).