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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter H— Miscellaneous Plants and Warehouses · § 5504

§ 5504. Operation

286 words·~1 min read·/usc/title-26/section-5504

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

(a)General Any manufacturer of vinegar qualified under this part may, under such regulations as the Secretary shall prescribe, separate by a vaporizing process the distilled spirits from the mash produced by him, and condense the vapor by introducing it into the water or other liquid used in making vinegar in his plant.
(b)Removals No person shall remove, or cause to be removed, from any plant established under this part any vinegar or other fluid or material containing a greater proportion than 2 percent of proof spirits.
(c)Records Every person manufacturing vinegar by the vaporizing process shall keep such records and file such reports as the Secretary shall by regulations prescribe of the kind and quantity of materials received on his premises and fermented or mashed, the quantity of low wines produced, the quantity of such low wines used in the manufacture of vinegar, the quantity of vinegar produced, the quantity of vinegar removed from the premises, and such other information as may by regulations be required. Such records, and a copy of such reports, shall be preserved as regulations shall prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1391; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections9 cite this
8 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1391
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 640
  • Pub. L. 85–859
  • Pub. L. 94–455
Citation graph
cites case law
§ 5504
Operation
Fed. Reg.×6
C.F.R.×3
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1391
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 8 · showing 5Cited by 9 across 2 sources
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