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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter I— Miscellaneous General Provisions · § 5552

§ 5552. Installation of meters, tanks, and other apparatus

207 words·~1 min read·/usc/title-26/section-5552

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The Secretary is authorized to require at distilled spirits plants, breweries, and at any other premises established pursuant to this chapter as in his judgment may be deemed advisable, the installation of meters, tanks, pipes, or any other apparatus for the purpose of protecting the revenue, and such meters, tanks, and pipes and all necessary labor incident thereto shall be at the expense of the person on whose premises the installation is required. Any such person refusing or neglecting to install such apparatus when so required by the Secretary shall not be permitted to conduct business on such premises.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1395; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections18 cite this
8 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1395
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 680
  • Pub. L. 85–859
  • Pub. L. 94–455
Citation graph
cites case law
§ 5552
Installation of meters, tanks, and other apparatus
C.F.R.×11
Fed. Reg.×7
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1395
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 18 across 2 sources
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