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    decipher.legal

    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle E
    4. CHAPTER 51
    5. Subchapter H
    6. PART I

    § 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 5501 or removed in violation of .

    (b) Prohibited premises

    Plants established under this part shall not be located on any premises where distilling is prohibited under .

    (c) Entry and examination of premises

    The provisions of , (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 5179.

    (e) Installation of meters, tanks, and other apparatus

    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) Assignment of internal revenue officers

    The provisions of 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 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 5556 relating to the prescribing of regulations shall be applicable to this part.

    (i) Penalties

    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.

    (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.