§5512 — Title 26 Internal Revenue Code | U.S. Code

§5512 Control of products after manufacture

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 II— - VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS › § 5512

Last updated Apr 6, 2026|Official source

Title 26, §5512

Internal Revenue Code — Source: USLM XML via OLRC

For applicability of all provisions of this chapter pertaining to distilled spirits and wines, including those requiring payment of tax, to volatile fruit-flavor concentrates sold, transported, or used in violation of law or regulations, see section 5001(a)(6).

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5512, act Aug. 16, 1954, ch. 736, 68A Stat. 677, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2018—Pub. L. 115–141 substituted “section 5001(a)(6)” for “section 5001(a)(7)”.