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Title 26 — Internal Revenue CodeRelease 119-73

§5204 Gauging

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter C— Operation of Distilled Spirits Plants › Part I— GENERAL PROVISIONS › § 5204

Last updated Apr 6, 2026|Official source

Summary

The Treasury can require distilled spirits to be gauged, meaning measured for quantity and strength, at the times and under the conditions it sets by regulation. To figure the tax and prevent fraud, it can prescribe hydrometers, weighing and gauging instruments, or other methods to measure mash, wort, or beer used to make spirits, and the strength and amount of spirits subject to tax. It can also require a distilled spirits plant owner, at the owner's own expense and under supervision, to do gauging, marking, and branding work when that can be done without risk to tax collection.

Full Legal Text

Title 26, §5204

Internal Revenue Code — Source: USLM XML via OLRC

(a)The Secretary may by regulations require the gauging of distilled spirits for such purposes, as he may deem necessary, and all required gauges shall be made at such times and under such conditions as he may by regulations prescribe.
(b)For the determination of tax and the pre­vention and detection of frauds, the Secretary may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means or methods for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits.
(c)The Secretary may by regulations require the proprietor of a distilled spirits plant, at the proprietor’s expense and under such supervision as the Secretary may require, to do such gauging, marking, and branding and such mechanical labor pertaining thereto as the Secretary deems proper and determines may be done without danger to the revenue.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those comprising 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)5193(a), 5194(g), 5245, 5282(b). (b)5212 (c)5193(d), 5250(b), 5282(b), 5306. The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 633, 634, 636, 639, 647, 649, 652, 657.

Amendments

1984—Subsec. (c). Pub. L. 98–369 struck out “stamping,” before “marking” in heading and text. 1979—Subsec. (a). Pub. L. 96–39 struck out “, in addition to those specified in section 5202(f),” after “spirits for such purposes”. 1976—Subsecs. (a) to (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 1984 AmendmentAmendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an

Effective Date

note under section 5101 of this title.

Effective Date

of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5204

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73