§5505 Applicability of Provisions of This Chapter

Summary

Makes several tax, inspection, and equipment rules apply to distilling plants set up under this part. Distilled spirits made or removed in violation of section 5501 or 5504(b) are taxable under subchapter A. Plants may not be on property where distilling is banned under section 5601(a)(6). The inspection and entry powers in section 5203(b), (c), and (d) apply to these plants and to their owners, workers, and others on the premises. Stills must be registered under section 5179. Rules about meters, tanks, and other equipment (section 5552), assignment of IRS officers (section 5553(a)), the Secretary’s ability to waive records (section 5555(b)), and rulemaking (section 5556) apply. The penalties in sections 5601(a)(1), (6), and (12), 5603, 5615(1) and (4), 5686, and 5687 also apply. No other parts of this chapter apply to plants or operations under this part, except for this part and the specific provisions named above.