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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter C— Operation of Distilled Spirits Plants · § 5204

§ 5204. Gauging

444 words·~2 min read·/usc/title-26/section-5204

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)General The Secretary may by regulations require the gauging of distilled spirits for such purposes, as he may deem necessary, and all required gauges shall be made at such times and under such conditions as he may by regulations prescribe.
(b)Gauging instruments For the determination of tax and the pre­vention and detection of frauds, the Secretary may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means or methods for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits.
(c)Gauging, marking, and branding by proprietors The Secretary may by regulations require the proprietor of a distilled spirits plant, at the proprietor’s expense and under such supervision as the Secretary may require, to do such gauging, marking, and branding and such mechanical labor pertaining thereto as the Secretary deems proper and determines may be done without danger to the revenue.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1358; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 807(a)(23), July 26, 1979, 93 Stat. 283; Pub. L. 98–369, div. A, title IV, § 454(c)(4), July 18, 1984, 98 Stat. 821.)
Connections70 cite this · traces to 2
Cited by 70 sections · top 44
CFR
16 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1358
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 96–39, title VIII, § 807(a)(23)
  • 93 Stat. 283
  • Pub. L. 98–369, div. A, title IV, § 454(c)(4)
  • 98 Stat. 821
  • Pub. L. 85–859
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 633
  • Pub. L. 98–369
  • Pub. L. 96–39
  • Pub. L. 94–455
  • section 456(b) of Pub. L. 98–369
  • section 810 of Pub. L. 96–39
Citation graph
cites case law
§ 5204
Gauging
C.F.R.×38
Fed. Reg.×28
Stat.×2
U.S.C.×2
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1358
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 96–39, title VIII, § 807(a)(23)
Cites 18 · showing 7Cited by 70 across 4 sources
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