26 U.S.C. § 5504 — Operation
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 199 words · no verdicts yet
Qualified vinegar manufacturers may separate distilled spirits from mash by vaporizing and condense the vapor into the water or liquid used to make vinegar. They may not remove vinegar or other material containing more than 2 percent proof spirits, and must keep detailed records and reports available for inspection.
(a) General operation. A vinegar manufacturer qualified under this part may, under the Secretary's regulations, separate distilled spirits* from the mash the manufacturer made by vaporizing, then condense the vapor by putting it into the water or other liquid used to make vinegar at the plant.
(b) Removals. No one may remove, or cause removal from a plant established under this part, of vinegar or another fluid or material containing more than 2 percent proof spirits*.
(c) Records. Every person making vinegar by vaporizing must keep the records and file the reports required by regulation about the kinds and amounts of materials received, fermented, or mashed; low wines produced; low wines used to make vinegar; vinegar produced; vinegar removed; and other required information. The records and report copies must be preserved as regulations require and kept available during business hours for inspection by an internal-revenue officer.
Any manufacturer of vinegar qualified under this part may, under such regulations as the Secretary* shall prescribe, separate by a vaporizing process the distilled spirits* from the mash produced by him, and condense the vapor by introducing it into the water or other liquid used in making vinegar in his plant.
No person shall remove, or cause to be removed, from any plant established under this part any vinegar or other fluid or material containing a greater proportion than 2 percent of proof spirits*.
Every person manufacturing vinegar by the vaporizing process shall keep such records and file such reports as the Secretary shall by regulations prescribe of the kind and quantity of materials received on his premises and fermented or mashed, the quantity of low wines produced, the quantity of such low wines used in the manufacture of vinegar, the quantity of vinegar produced, the quantity of vinegar removed from the premises, and such other information as may by regulations be required. Such records, and a copy of such reports, shall be preserved as regulations shall prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1391; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1391
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
all 0 arguments · sorted by: best
no arguments yet — make the first case