26 U.S.C. § 5505 — Applicability of provisions of this chapter
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 312 words · no verdicts yet
This section applies specified tax, inspection, registration, equipment, staffing, recordkeeping, regulation, and penalty rules to plants and operations under this part. Other provisions of the chapter do not apply unless this section lists them.
(a) Tax. The taxes in subchapter A apply to distilled spirits* made in violation of section 5501 or removed in violation of section 5504(b).
(b) Prohibited premises. A plant established under this part may not be located on premises where section 5601(a)(6) prohibits distilling.
(c) Entry and examination. Section 5203(b), (c), and (d), about entry and examination, providing facilities and help, and breaking up grounds or walls, applies to every plant established under this part, its owners, workers, and other people they employ.
(d) Registration of stills. Stills at these plants must be registered under section 5179.
(e) Meters, tanks, and other equipment. Section 5552 applies to installing these items at the plants.
(f) Internal revenue officers. Section 5553(a) applies to assigning these officers to the plants.
(g) Waiving records and returns. Section 5555(b) applies to records, statements, and returns required by this part.
(h) Regulations. Section 5556 applies to this part.
(i) Penalties. The penalties and forfeitures in sections 5601(a)(1), (6), and (12), 5603, 5615(1) and (4), 5686, and 5687 apply to this part.
(j) Other provisions. Except for this part and the provisions listed in subsections (a) through (i), this chapter does not apply to plants established or operations conducted under this part.
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).
Plants established under this part shall not be located on any premises where distilling is prohibited under section 5601(a)(6).
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.
Stills on the premises of plants established under this part shall be registered as provided in section 5179.
The provisions of section 5552 relating to the installation of meters, tanks, and other apparatus shall be applicable to plants established under this part.
The provisions of section 5553(a) relating to the assignment of internal revenue officers shall be applicable to plants established under this part.
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.
The provisions of section 5556 relating to the prescribing of regulations shall be applicable to this part.
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.
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.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1391; amended Pub. L. 94–455, title XIX, § 1905(b)(6)(E), Oct. 4, 1976, 90 Stat. 1823.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1391
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1823
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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