§5504 — Title 26 Internal Revenue Code | U.S. Code

Summary

Qualified vinegar makers may use a vaporizing process to separate distilled spirits from their mash and condense the vapor into the water or other liquid used to make vinegar. No one may remove from such a plant any vinegar, fluid, or material containing more than 2 percent proof spirits. Anyone making vinegar this way must keep records and file reports on materials received, low wines produced and used, and vinegar made and removed, and must keep those records available for inspection by internal revenue officers during business hours.

Title 26, §5504

Internal Revenue Code — Source: USLM XML via OLRC

(a)Any manufacturer of vinegar qualified under this part may, under such regulations as the Secretary shall prescribe, separate by a vaporizing process the distilled spirits from the mash produced by him, and condense the vapor by introducing it into the water or other liquid used in making vinegar in his plant.

(b)No person shall remove, or cause to be removed, from any plant established under this part any vinegar or other fluid or material containing a greater proportion than 2 percent of proof spirits.

(c)Every person manufacturing vinegar by the vaporizing process shall keep such records and file such reports as the Secretary shall by regulations prescribe of the kind and quantity of materials received on his premises and fermented or mashed, the quantity of low wines produced, the quantity of such low wines used in the manufacture of vinegar, the quantity of vinegar produced, the quantity of vinegar removed from the premises, and such other information as may by regulations be required. Such records, and a copy of such reports, shall be preserved as regulations shall prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those comprising subsecs. (a) and (b) of this section were contained in prior section 5216(a)(1)(2), 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), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

§5504 Operation