§5502 — Title 26 Internal Revenue Code | U.S. Code

§5502 Qualification

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter H— - Miscellaneous Plants and Warehouses › Part PART I— - VINEGAR PLANTS › § 5502

Last updated Apr 6, 2026|Official source

Summary

You must register your plant and get the Secretary’s permission before you start making vinegar by the vaporizing process. You must also register or give notice when the Secretary asks. The Secretary will only approve an application if you follow all laws and the Secretary’s rules. If you change your business after approval, the Secretary can let you file a written notice or require a new application. The application must be in the form the Secretary requires and must show who you are, where the plant is and how big it is, what operations you will do, and that those operations will meet the law and the Secretary’s rules.

Title 26, §5502

Internal Revenue Code — Source: USLM XML via OLRC

(a)Every person, before commencing the business of manufacturing vinegar by the vaporizing process, and at such other times as the Secretary may by regulations prescribe, shall make application to the Secretary for the registration of his plant and receive permission to operate. No application required under this section shall be approved until the applicant has complied with all requirements of law, and regulations prescribed by the Secretary, in relation to such business. With respect to any change in such business after approval of an application, the Secretary may by regulations authorize the filing of written notice of such change or require the filing of an application to make such change.

(b)The application required by subsection (a) shall be in such form and contain such information as the Secretary shall by regulations prescribe to enable him to determine the identity of the applicant, the location and extent of the premises, the type of operations to be conducted on such premises, and whether the operations will be in conformity with law and regulations.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5502, act Aug. 16, 1954, ch. 736, 68A Stat. 677, related to distilled vinegar, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising subsec. (a) of this section were contained in prior section 5216(a)(1), act Aug. 16, 1954, ch. 736, 68A Stat. 640, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.