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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 5505 | Applicability of provisions of this chapter | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 51 | DISTILLED SPIRITS, WINES, AND BEER | 5505 | 26 U.S.C. § 5505 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s5505 | data/legal/raw/us/code/title-26/usc26.xml | 0d12581bae982db730c2304beeab67f49296edaad3f35d6c1e766f4ac5cc68a4 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | ea2bb43a43247a29e7dab8b9537ee81b8e4cc675496e241171933644565f26cb | 2026-07-04 | official |
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26 U.S.C. § 5505 - Applicability of provisions of this chapter
Text
(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 section 5504(b).
(b) Prohibited premises Plants established under this part shall not be located on any premises where distilling is prohibited under section 5601(a)(6).
(c) Entry and examination of premises 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.
(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 section 5553(a) 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 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.
(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.
(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.)
Notes
Editorial Notes
Prior ProvisionsProvisions similar to those comprising subsecs. (a) to (i) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows: Present subsecs.:Prior sections (a)5216(a)(1). (b)5171. (c)5216(a)(3). (d)5174. (e)5552. (f)5553(a). (g)5555(b). (h)5556. (i)5601, 5607, 5608, 5686(b). The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 627, 630, 640, 680, 681, 683–685, 700.
Amendments1976—Subsec. (i). Pub. L. 94–455 struck out “5601(b)(1),” after “5601(a)(1), (6), and (12),”.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.