§ 5505 Applicability of provisions of this chapter
(a) Tax
The taxes imposed by subchapter A shall be applicable to any distilled spirits produced in violation of section or removed in violation of section .
(b) Prohibited premises
Plants established under this part shall not be located on any premises where distilling is prohibited under section .
(c) Entry and examination of premises
The provisions of section , (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) Registration of stills
Stills on the premises of plants established under this part shall be registered as provided in section .
(e) Installation of meters, tanks, and other apparatus
The provisions of section relating to the installation of meters, tanks, and other apparatus shall be applicable to plants established under this part.
(f) Assignment of internal revenue officers
The provisions of section relating to the assignment of internal revenue officers shall be applicable to plants established under this part.
(g) Authority to waive records, statements, and returns
The provisions of section 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) Regulations
The provisions of section relating to the prescribing of regulations shall be applicable to this part.
(i) Penalties
The penalties and forfeitures provided in sections , (6), and (12), 5603, 5615(1) and (4), 5686, and 5687 shall be applicable to this part.
(j) Other provisions
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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1391; amended Pub. L. 94–455, title XIX, § 1905(b)(6)(E), Oct. 4, 1976, 90 Stat. 1823.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5505