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Internal Revenue Code · 26 U.S.C.

§ 5512. Control of products after manufacture

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 5512

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
March 23, 2018 by Pub. L. 115–141
Amendments
1 dated changes in the source credit
Length
67 words · about 1 min to read
Cross-references
cites 1; cited by 0 Code sections and 0 other regulations

For applicability of all provisions of this chapter pertaining to distilled spirits and wines, including those requiring payment of tax, to volatile fruit-flavor concentrates sold, transported, or used in violation of law or regulations, see section 5001(a)(6).

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1392; amended Pub. L. 115–141, div. U, title IV, § 401(a)(247), Mar. 23, 2018, 132 Stat. 1195.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 1 other section

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 115–141
  2. Added by Pub. L. 85–859

Where it sits in the Code

  1. Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
  2. Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
  3. Subchapter H Miscellaneous Plants and Warehouses
  4. Part II VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Prior Provisions

A prior section 5512, act Aug. 16, 1954, ch. 736, 68A Stat. 677, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2018—Pub. L. 115–141 substituted “section 5001(a)(6)” for “section 5001(a)(7)”.