Applicability of provisions of this chapter
26 U.S.C. § 5505
in effect(a) TaxThe 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 premisesPlants 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 premisesThe 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 stillsStills on the premises of plants established under this part shall be registered as provided in section 5179.
(e) Installation of meters, tanks, and other apparatusThe 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 officersThe 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 returnsThe 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) RegulationsThe provisions of section 5556 relating to the prescribing of regulations shall be applicable to this part.
(i) PenaltiesThe 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 provisionsThis 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.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc26@119-95.zipFetched: 6/4/2026