
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5203]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
           Subchapter C--Operation of Distilled Spirits Plants
 
                       PART I--GENERAL PROVISIONS
 
Sec. 5203. Entry and examination of premises


(a) Keeping premises accessible

    Every proprietor of a distilled spirits plant shall furnish the 
Secretary such keys as may be required for internal revenue officers to 
gain access to the premises and any structures thereon, and such 
premises shall always be kept accessible to any officer having such 
keys.

(b) Right of entry and examination

    It shall be lawful for any internal revenue officer at all times, as 
well by night as by day, to enter any distilled spirits plant, or any 
other premises where distilled spirits operations are carried on, or 
structure or place used in connection therewith for storage or other 
purposes; to make examination of the materials, equipment, and 
facilities thereon; and make such gauges and inventories as he deems 
necessary. Whenever any officer, having demanded admittance, and having 
declared his name and office, is not admitted into such premises by the 
proprietor or other person having charge thereof, it shall be lawful for 
such officer, at all times, as well by night as by day, to use such 
force as is necessary for him to gain entry to such premises.

(c) Furnishing facilities and assistance

    On the demand of any internal revenue officer or agent, every 
proprietor of a distilled spirits plant shall furnish the necessary 
facilities and assistance to enable the officer or agent to gauge the 
spirits in any container or to examine any apparatus, equipment, 
containers, or materials on such premises. Such proprietor shall also, 
on demand of such officer or agent, open all doors, and open for 
examination all boxes, packages, and all casks, barrels, and other 
vessels on such premises.

(d) Authority to break up grounds or walls

    It shall be lawful for any internal revenue officer, and any person 
acting in his aid, to break up the ground on any part of a distilled 
spirits plant or any other premises where distilled spirits operations 
are carried on, or any ground adjoining or near to such plant or 
premises, or any wall or partition thereof, or belonging thereto, or 
other place, to search for any pipe, cock, private conveyance, or 
utensil; and, upon finding any such pipe or conveyance leading therefrom 
or thereto, to break up any ground, house, wall, or other place through 
or into which such pipe or other conveyance leads, and to break or cut 
away such pipe or other conveyance, and turn any cock, or to examine 
whether such pipe or other conveyance conveys or conceals any distilled 
spirits, mash, wort, or beer, or other liquor, from the sight or view of 
the officer, so as to prevent or hinder him from taking a true account 
thereof.

(e) Penalty

            For penalty for violation of this section, see section 5687.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1357; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(22), July 26, 1979, 
93 Stat. 283.)


                            Prior Provisions

    Provisions similar to those comprising this section were contained 
in prior sections of act Aug. 16, 1954, prior to the general revision of 
this chapter by Pub. L. 85-859, as follows:

------------------------------------------------------------------------
      Present subsecs.:                      Prior sections
------------------------------------------------------------------------
(a)..........................  5196(a).
(b)..........................  5196(b), (e).
(c)..........................  5196(c), (e), 5283, 5615.
(d)..........................  5196(d), 5283.
(e)..........................  5615, 5687.
------------------------------------------------------------------------

    The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A 
Stat. 636, 652, 686, 700.


                               Amendments

    1979--Subsec. (b). Pub. L. 96-39, Sec. 807(a)(22)(A), substituted 
``where distilled spirits operations are carried on'' for ``where 
distilled spirits are produced or rectified''.
    Subsec. (c). Pub. L. 96-39, Sec. 807(a)(22)(B), substituted ``on 
such premises'' for ``not under the control of the internal revenue 
officer in charge''.
    Subsec. (d). Pub. L. 96-39, Sec. 807(a)(22)(C), substituted ``where 
distilled spirits operations are carried on'' for ``where distilled 
spirits are produced or rectified''.
    1976--Subsec. (a). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary''.


                    Effective Date of 1979 Amendment

    Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 
of Pub. L. 96-39, set out as a note under section 5001 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 5505, 5511, 5604 of this 
title.
