§5505 — Title 26 Internal Revenue Code | U.S. Code

Summary

Spirits made or removed in violation of the rules for these special plants are still fully taxed. The plants cannot be located anywhere distilling is banned. Several rules that apply to regular distilleries also apply here: inspectors' right of entry and examination, registration of stills, installation of meters and tanks, assignment of internal revenue officers, the government's power to waive paperwork, and its power to issue regulations. Certain penalties and forfeitures apply as well. Beyond the rules specifically listed, the rest of the chapter does not apply to these plants.

Title 26, §5505

Internal Revenue Code — Source: USLM XML via OLRC

(a)The taxes imposed by subchapter A shall be applicable to any distilled spirits produced in violation of section 5501 or removed in violation of section 5504(b).

(b)Plants established under this part shall not be located on any premises where distilling is prohibited under section 5601(a)(6).

(c)The provisions of section 5203(b), (c), and (d), relating to right of entry and examination, furnishing facilities and assistance, and authority to break up grounds or walls, shall be applicable to all premises established under this part, and to all proprietors thereof, and their workmen or other persons employed by them.

(d)Stills on the premises of plants established under this part shall be registered as provided in section 5179.

(e)The provisions of section 5552 relating to the installation of meters, tanks, and other apparatus shall be applicable to plants established under this part.

(f)The provisions of section 5553(a) relating to the assignment of internal revenue officers shall be applicable to plants established under this part.

(g)The provisions of section 5555(b) relating to the authority of the Secretary to waive records, statements, and returns shall be applicable to records, statements, or returns required by this part.

(h)The provisions of section 5556 relating to the prescribing of regulations shall be applicable to this part.

(i)The penalties and forfeitures provided in section 5601(a)(1), (6), and (12), 5603, 5615(1) and (4), 5686, and 5687 shall be applicable to this part.

(j)This chapter (other than this part and the provisions referred to in subsection (a), (b), (c), (d), (e), (f), (g), (h), (i) shall not be applicable with respect to plants established or operations conducted under this part.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Provisions similar to those comprising subsecs. (a) to (i) of 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)5216(a)(1). (b)5171 (c)5216(a)(3). (d)5174 (e)5552 (f)5553(a). (g)5555(b). (h)5556 (i)5601, 5607, 5608, 5686(b). The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 627, 630, 640, 680, 681, 683–685, 700.

Amendments

1976—Subsec. (i). Pub. L. 94–455 struck out “5601(b)(1),” after “5601(a)(1), (6), and (12),”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

§5505 Applicability of Provisions of This Chapter