### Question
How is the term distilled spirits plant defined?


### Answer
The term **distilled spirits plant** is defined in *26 U.S.C. § 5002* as the following:

> an establishment which is qualified under subchapter B to perform any distilled spirits operation

#### Citation:
  - *26 U.S.C. § 5002*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter A-Gallonage and Occupational Taxes > PART I-GALLONAGE TAXES > Subpart A-Distilled Spirits**

