
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5505]

 
                     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. 5505. Applicability of provisions of this chapter


(a) Tax

    The taxes imposed by subchapter A shall be applicable to any 
distilled spirits produced in violation of section 5501 or removed in 
violation of section 5504(b).

(b) Prohibited premises

    Plants established under this part shall not be located on any 
premises where distilling is prohibited under section 5601(a)(6).

(c) Entry and examination of premises

    The provisions of section 5203(b), (c), and (d), relating to right 
of entry and examination, furnishing facilities and assistance, and 
authority to break up grounds or walls, shall be applicable to all 
premises established under this part, and to all proprietors thereof, 
and their workmen or other persons employed by them.

(d) Registration of stills

    Stills on the premises of plants established under this part shall 
be registered as provided in section 5179.

(e) Installation of meters, tanks, and other apparatus

    The provisions of section 5552 relating to the installation of 
meters, tanks, and other apparatus shall be applicable to plants 
established under this part.

(f) Assignment of internal revenue officers

    The provisions of section 5553(a) relating to the assignment of 
internal revenue officers shall be applicable to plants established 
under this part.

(g) Authority to waive records, statements, and returns

    The provisions of section 5555(b) relating to the authority of the 
Secretary to waive records, statements, and returns shall be applicable 
to records, statements, or returns required by this part.

(h) Regulations

    The provisions of section 5556 relating to the prescribing of 
regulations shall be applicable to this part.

(i) Penalties

    The penalties and forfeitures provided in sections 5601(a)(1), (6), 
and (12), 5603, 5615(1) and (4), 5686, and 5687 shall be applicable to 
this part.

(j) Other provisions

    This chapter (other than this part and the provisions referred to in 
subsection (a), (b), (c), (d), (e), (f), (g), (h), (i) shall not be 
applicable with respect to plants established or operations conducted 
under this part.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1391; 
amended Pub. L. 94-455, title XIX, Sec. 1905(b)(6)(E), Oct. 4, 1976, 90 
Stat. 1823.)


                            Prior Provisions

    Provisions similar to those comprising subsecs. (a) to (i) of 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)..........................  5216(a)(1).
(b)..........................  5171.
(c)..........................  5216(a)(3).
(d)..........................  5174.
(e)..........................  5552.
(f)..........................  5553(a).
(g)..........................  5555(b).
(h)..........................  5556.
(i)..........................  5601, 5607, 5608, 5686(b).
------------------------------------------------------------------------

    The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A 
Stat. 627, 630, 640, 680, 681, 683-685, 700.


                               Amendments

    1976--Subsec. (i). Pub. L. 94-455 struck out ``5601(b)(1),'' after 
``5601(a)(1), (6), and (12),''.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 1905(d) 
of Pub. L. 94-455, set out as a note under section 5005 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 5003, 5061 of this title.
