{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s5181/c/4","label":"eligible distilled spirits plant","definition":"The term “eligible distilled spirits plant” means 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.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}