26 U.S.C. § 5552 — Installation of meters, tanks, and other apparatus
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 99 words · no verdicts yet
This section allows the Secretary to require meters, tanks, pipes, or other equipment at certain premises to protect revenue. The person whose premises require the installation must pay for the equipment and related labor, and a person who refuses or neglects to install it may not conduct business there.
The Secretary* may require distilled spirits* plants, breweries, and any other premises established under this chapter, when the Secretary considers it advisable, to install meters, tanks, pipes, or any other apparatus to protect revenue. The person whose premises require the installation must pay for those meters, tanks, and pipes and all labor necessary for that installation. A person who refuses or neglects to install the apparatus when the Secretary requires it may not conduct business on those premises.
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.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1395
- 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.
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