Internal Revenue Code · 26 U.S.C.
§ 5505. Applicability of provisions of this chapter
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5505
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Last amended
- October 4, 1976 by Pub. L. 94–455
- Amendments
- 1 dated changes in the source credit
- Length
- 10 subsections · 346 words · about 2 min to read
- Cross-references
- cites 13; cited by 3 Code sections and 0 other regulations
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).
Plants established under this part shall not be located on any premises where distilling is prohibited under section 5601(a)(6).
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.
Stills on the premises of plants established under this part shall be registered as provided in section 5179.
The provisions of section 5552 relating to the installation of meters, tanks, and other apparatus shall be applicable to plants established under this part.
The provisions of section 5553(a) relating to the assignment of internal revenue officers shall be applicable to plants established under this part.
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.
The provisions of section 5556 relating to the prescribing of regulations shall be applicable to 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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 13 other sections
- § 5501 Establishment
- § 5504(b) Operation
- § 5601(a)(6) Criminal penalties
- § 5203(b) Entry and examination of premises
- § 5179 Registration of stills
- § 5552 Installation of meters, tanks, and other apparatus
- § 5553(a) Supervision of premises and operations
- § 5555(b) Records, statements, and returns
- § 5556 Regulations
- § 5603 Penalty relating to records, returns, and reports
- § 5615(1) Property subject to forfeiture
- § 5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- § 5687 Penalty for offenses not specifically covered
Cited by 3 Code sections
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 94–455Parts changed in 1976: (i)
- Added by Pub. L. 85–859
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter H Miscellaneous Plants and Warehouses
- Part I VINEGAR PLANTS
Nearby sections
- § 5501 Establishment
- § 5502 Qualification
- § 5503 Construction and equipment
- § 5504 Operation
- § 5505 Applicability of provisions of this chapter
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
Provisions 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.
Amendments
1976—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 Amendment
Amendment 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.