26 U.S.C. § 5211 — Production and entry of distilled spirits

Distilled spirits^* in the process of production in a distilled spirits plant^* may be held before the production gauge only for so long as is reasonably necessary to complete the process of production. Under that regulations as the Secretary^* must prescribe, all distilled spirits^* produced in a distilled spirits plant must be gauged and a record made of that gauge within a reasonable time after the production of it has been completed. The proprietor must, under that production gauge and following that regulations as the Secretary must prescribe, make appropriate entry for— (1) deposit of that spirits on bonded premises for storage or processing; (2) withdrawal upon determination of tax as authorized by law; (3) withdrawal under the provisions of section 5214; and (4) transfer for redistillation under the provisions of section 5223.