Fabio
76b8ec33a7
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>
44 lines
1.7 KiB
Markdown
44 lines
1.7 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 5503"
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description: "Construction and equipment"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "51"
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chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
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section: "5503"
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citation: "26 U.S.C. § 5503"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s5503"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "933f3982e0ebf308ce330ff08bcb416c8cfdd3200f3156670e56c5d7682e5399"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "447c4429dc8baa6cfe09bed45d8e87866f1d9504f692c479a48319c8d20618db"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 5503 - Construction and equipment
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## Text
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Plants established under this part for the manufacture of vinegar by the vaporizing process shall be constructed and equipped in accordance with such regulations as the Secretary shall prescribe.
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(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1391; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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## Notes
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Editorial Notes
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Prior ProvisionsProvisions similar to those comprising this section were contained in prior sections 5216(a)(1) and 5552, act Aug. 16, 1954, ch. 736, 68A Stat. 640, 680, prior to the general revision of this chapter by Pub. L. 85–859.
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Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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