Title 26 — Internal Revenue CodeRelease 119-73
§5552 Installation of Meters, Tanks, and Other Apparatus
Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter I— Miscellaneous General Provisions › § 5552
Summary
The government can require distilled spirits plants, breweries, and similar premises to install meters, tanks, pipes, or other equipment needed to protect tax revenue. The business owner pays for the equipment and the labor to install it. An owner who refuses or neglects to install the required equipment loses permission to do business at that location.
Full Legal Text
Title 26, §5552
Internal Revenue Code — Source: USLM XML via OLRC
The Secretary is authorized to require at distilled spirits plants, breweries, and at any other premises established pursuant to this chapter as in his judgment may be deemed advisable, the installation of meters, tanks, pipes, or any other apparatus for the purpose of protecting the revenue, and such meters, tanks, and pipes and all necessary labor incident thereto shall be at the expense of the person on whose premises the installation is required. Any such person refusing or neglecting to install such apparatus when so required by the Secretary shall not be permitted to conduct business on such premises.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5552, act Aug. 16, 1954, ch. 736, 68A Stat. 680, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. For application to vinegar plants of provisions of prior section 5552 relating to installation of meters, tanks, and other apparatus, see also section 5503 and 5505(e) of this title.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5552
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73