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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. § 5552 | Installation of meters, tanks, and other apparatus | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 51 | DISTILLED SPIRITS, WINES, AND BEER | 5552 | 26 U.S.C. § 5552 | 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/s5552 | data/legal/raw/us/code/title-26/usc26.xml | 9a665c7bbcad463562a55e39b9c08d35b68541bfd66fc01f3c775addbf9cb8da | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 92ec3e988b53c3940fb5e0dc3fb1957996488a0dd8d29427783e90d0987ef5a4 | 2026-07-04 | official |
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26 U.S.C. § 5552 - Installation of meters, tanks, and other apparatus
Text
The Secretary is authorized to require at distilled spirits plants, breweries, and at any other premises established pursuant to this chapter as in his judgment may be deemed advisable, the installation of meters, tanks, pipes, or any other apparatus for the purpose of protecting the revenue, and such meters, tanks, and pipes and all necessary labor incident thereto shall be at the expense of the person on whose premises the installation is required. Any such person refusing or neglecting to install such apparatus when so required by the Secretary shall not be permitted to conduct business on such premises.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Notes
Editorial Notes
Prior ProvisionsA prior section 5552, act Aug. 16, 1954, ch. 736, 68A Stat. 680, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. For application to vinegar plants of provisions of prior section 5552 relating to installation of meters, tanks, and other apparatus, see also sections 5503 and 5505(e) of this title.
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.