
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: 26USC5502]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
            Subchapter H--Miscellaneous Plants and Warehouses
 
                         PART I--VINEGAR PLANTS
 
Sec. 5502. Qualification


(a) Requirements

    Every person, before commencing the business of manufacturing 
vinegar by the vaporizing process, and at such other times as the 
Secretary may by regulations prescribe, shall make application to the 
Secretary for the registration of his plant and receive permission to 
operate. No application required under this section shall be approved 
until the applicant has complied with all requirements of law, and 
regulations prescribed by the Secretary, in relation to such business. 
With respect to any change in such business after approval of an 
application, the Secretary may by regulations authorize the filing of 
written notice of such change or require the filing of an application to 
make such change.

(b) Form of application

    The application required by subsection (a) shall be in such form and 
contain such information as the Secretary shall by regulations prescribe 
to enable him to determine the identity of the applicant, the location 
and extent of the premises, the type of operations to be conducted on 
such premises, and whether the operations will be in conformity with law 
and regulations.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1390; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5502, act Aug. 16, 1954, ch. 736, 68A Stat. 677, 
related to distilled vinegar, prior to the general revision of this 
chapter by Pub. L. 85-859.
    Provisions similar to those comprising subsec. (a) of this section 
were contained in prior section 5216(a)(1), act Aug. 16, 1954, ch. 736, 
68A Stat. 640, prior to the general revision of this chapter by Pub. L. 
85-859.


                               Amendments

    1976--Subsecs. (a), (b). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.
