§ 5002.
(a)
In general
For purposes of this chapter—
(1)
Distilled spirits plant
(2)
Distilled spirits operation
(4)
Distiller
The term “distiller” includes any person who—
(A)
produces distilled spirits from any source or substance,
(B)
brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C)
by any process separates alcoholic spirits from any fermented substance, or
(D)
making or keeping mash, wort, or wash, has a still in his possession or use.
(5)
Processor
(A)
In general
The term “processor”, when used with respect to distilled spirits, means any person who—
(i)
manufactures, mixes, or otherwise processes distilled spirits, or
(ii)
manufactures any article.
(B)
Rectifier, bottler, etc., included
(6)
Certain operations not treated as processing
In applying paragraph (5), there shall not be taken into account—
(A)
Operations as distiller
(B)
Mixing of taxpaid spirits for immediate consumption
(9)
Bulk distilled spirits
(b)
Cross references
(1)
For definition of manufacturer of stills, see section 5102.
(2)
For definition of dealer, see section 5121(c)(3).
(3)
For definitions of wholesale dealers, see section 5121(c).
(4)
For definitions of retail dealers, see section 5122(c).
(5)
For definitions of general application to this title, see chapter 79.
(Added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1315]; amended [Pub. L. 89–44, title VIII, § 807(a)], June 21, 1965, [79 Stat. 164]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 96–39, title VIII, § 805(e)], July 26, 1979, [93 Stat. 278]; [Pub. L. 103–465, title I, § 136(c)(1)], Dec. 8, 1994, [108 Stat. 4841]; [Pub. L. 109–59, title XI, § 11125(b)(13)], Aug. 10, 2005, [119 Stat. 1956].)