Title 26, Internal Revenue CodeRelease 119-102
§5512 Control of Products After Manufacture
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 II — VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS › § 5512
Summary
Applies distilled‑spirit and wine rules, including taxes, to illegal fruit‑flavor concentrates; see section 5001(a)(6).
Full Legal Text
Title 26, §5512
Internal Revenue Code, Source: USLM XML via OLRC
For applicability of all provisions of this chapter pertaining to distilled spirits and wines, including those requiring payment of tax, to volatile fruit-flavor concentrates sold, transported, or used in violation of law or regulations, see section 5001(a)(6).
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5512, act Aug. 16, 1954, ch. 736, 68A Stat. 677, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2018—Pub. L. 115–141 substituted “section 5001(a)(6)” for “section 5001(a)(7)”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5512
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102