CH. 51—DISTILLED SPIRITS, WINES, AND BEER
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Subchapter H—Miscellaneous Plants and Warehouses .;.,
Part I. Vinegar factories. Part II. Volatile fruit-flavor concentrate plants. Part III. Manufacturing bonded warehouses.
PART I—VINEGAR FACTORIES J
Sec. 5501. Establishment and operation. Sec. 5502. Distilled vinegar.
SEC. 5501. ESTABLISHMENT AND OPERATION. For provisions pertaining to the establishment and operation of vinegar factories, see section 5216. SEC. 5502. DISTILLED VINEGAR.
Nothing in this chapter shall require manufacturers of distilled vinegar to raise the proof of any alcohol used in such manufacture or to denature the same. PART II—VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS Sec. 5511. Establishment and operation. Sec. 5512. Control of products after tax-free manufacture. SEC. 5511. ESTABLISHMENT AND OPERATION.
This chapter (other than sections 5171, 5173 (c), and 5174 and other than sections 5196(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; and (3) the manufacturer thereof keeps such records, renders such reports, files such bonds, and complies with such other regulations 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 or his delegate may prescribe as necessary for the protection of the revenue imposed by this chapter. SEC. 5512. CONTROL OF PRODUCTS AFTER TAX-FREE MANUFACTURE. For applicability of all provisions of this chapter pertaining to distilled spirits and wines, including those requiring payment of tax, to volatile fruit-flavor concentrates sold, transported, or used in violation of law or regulations, see section 5001(a)(7).
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§5512
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