Title 26, Internal Revenue CodeRelease 119-102
§5503 Construction and Equipment
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter H — Miscellaneous Plants and Warehouses › PART I — VINEGAR PLANTS › § 5503
Summary
Vaporizing vinegar plants under this part must follow the rules the Secretary sets.
Full Legal Text
Title 26, §5503
Internal Revenue Code, Source: USLM XML via OLRC
Plants established under this part for the manufacture of vinegar by the vaporizing process shall be constructed and equipped in accordance with such regulations as the Secretary shall prescribe.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
Provisions similar to those comprising this section were contained in prior section 5216(a)(1) and 5552, act Aug. 16, 1954, ch. 736, 68A Stat. 640, 680, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5503
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102