
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: 26USC5552]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
             Subchapter I--Miscellaneous General Provisions
 
Sec. 5552. Installation of meters, tanks, and other apparatus

    The Secretary is authorized to require at distilled spirits plants, 
breweries, and at any other premises established pursuant to this 
chapter as in his judgment may be deemed advisable, the installation of 
meters, tanks, pipes, or any other apparatus for the purpose of 
protecting the revenue, and such meters, tanks, and pipes and all 
necessary labor incident thereto shall be at the expense of the person 
on whose premises the installation is required. Any such person refusing 
or neglecting to install such apparatus when so required by the 
Secretary shall not be permitted to conduct business on such premises.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1395; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5552, act Aug. 16, 1954, ch. 736, 68A Stat. 680, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.
    For application to vinegar plants of provisions of prior section 
5552 relating to installation of meters, tanks, and other apparatus, see 
also sections 5503 and 5505(e) of this title.


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in sections 5178, 5403, 5505, 5511 of 
this title.
