§5505 — Title 26 Internal Revenue Code | U.S. Code

§5505 Applicability of provisions of this chapter

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 › § 5505

Last updated Apr 6, 2026|Official source

Summary

Federal excise taxes in subchapter A apply to any distilled spirits made or removed in violation of sections 5501 or 5504(b). Plants set up under this part cannot be located where distilling is banned under section 5601(a)(6). Revenue officials have the same rights to enter, inspect, and, if needed, break up grounds or walls under section 5203(b)-(d). Stills must be registered under section 5179. Rules about meters and tanks (5552), assigning revenue officers (5553(a)), waiving records or returns (5555(b)), and making regulations (5556) all apply. Penalties and forfeitures listed in 5601(a)(1),(6),(12), 5603, 5615(1),(4), 5686, and 5687 also apply. Other parts of this chapter do not apply to these plants or operations except for the items listed above.

Title 26, §5505

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(a)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).

(b)Plants established under this part shall not be located on any premises where distilling is prohibited under section 5601(a)(6).

(c)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.

(d)Stills on the premises of plants established under this part shall be registered as provided in section 5179.

(e)The provisions of section 5552 relating to the installation of meters, tanks, and other apparatus shall be applicable to plants established under this part.

(f)The provisions of section 5553(a) relating to the assignment of internal revenue officers shall be applicable to plants established under this part.

(g)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.

(h)The provisions of section 5556 relating to the prescribing of regulations shall be applicable to this part.

(i)The penalties and forfeitures provided in section 5601(a)(1), (6), and (12), 5603, 5615(1) and (4), 5686, and 5687 shall be applicable to this part.

(j)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.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those comprising subsecs. (a) to (i) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows: Present subsecs.:Prior sections (a)5216(a)(1). (b)5171 (c)5216(a)(3). (d)5174 (e)5552 (f)5553(a). (g)5555(b). (h)5556 (i)5601, 5607, 5608, 5686(b). The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 627, 630, 640, 680, 681, 683–685, 700.

Amendments

1976—Subsec. (i). Pub. L. 94–455 struck out “5601(b)(1),” after “5601(a)(1), (6), and (12),”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.