### Question
Can you define what eligible distilled spirits plant means?


### Answer
**Eligible distilled spirits plant** is defined as the following in *26 U.S.C. § 5181*:

> a plant which is used to produce distilled spirits exclusively for fuel use and the production from which does not exceed 10,000 proof gallons per year

#### Citation:
  - *26 U.S.C. § 5181*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter B-Qualification Requirements for Distilled Spirits Plants**

