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26 U.S.C. § 5505

Applicability of provisions of this chapter

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 5505, Applicability of provisions of this chapter, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463772
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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). Plants established under this part shall not be located on any premises where distilling is prohibited under section 5601(a)(6). 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. Stills on the premises of plants established under this part shall be registered as provided in section 5179. The provisions of section 5552 relating to the installation of meters, tanks, and other apparatus shall be applicable to plants established under this part. The provisions of section 5553(a) relating to the assignment of internal revenue officers shall be applicable to plants established under this part. 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. The provisions of section 5556 relating to the prescribing of regulations shall be applicable to this part. The penalties and forfeitures provided in sections 5601(a)(1), (6), and (12), 5603, 5615(1) and (4), 5686, and 5687 shall be applicable to this part. 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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally