# 26 U.S.C. § 5505: Applicability of provisions of this chapter

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5505>. Cite pinpoints as 26 U.S.C. § 5505(a)(1).

## § 5505(a) Tax

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).

## § 5505(b) Prohibited premises

Plants established under this part shall not be located on any premises where distilling is prohibited under section 5601(a)(6).

## § 5505(c) Entry and examination of premises

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.

## § 5505(d) Registration of stills

Stills on the premises of plants established under this part shall be registered as provided in section 5179.

## § 5505(e) Installation of meters, tanks, and other apparatus

The provisions of section 5552 relating to the installation of meters, tanks, and other apparatus shall be applicable to plants established under this part.

## § 5505(f) Assignment of internal revenue officers

The provisions of section 5553(a) relating to the assignment of internal revenue officers shall be applicable to plants established under this part.

## § 5505(g) Authority to waive records, statements, and returns

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.

## § 5505(h) Regulations

The provisions of section 5556 relating to the prescribing of regulations shall be applicable to this part.

## § 5505(i) Penalties

The penalties and forfeitures provided in sections 5601(a)(1), (6), and (12), 5603, 5615(1) and (4), 5686, and 5687 shall be applicable to this part.

## § 5505(j) Other provisions

This chapter (other than this part and the provisions referred to in subsection (a), (b), (c), (d), (e), (f), (g), (h), (i) shall not be applicable with respect to plants established or operations conducted under this part.

## Connections

Cites: § 5179 Registration of stills; § 5203 Entry and examination of premises; § 5501 Establishment; § 5504 Operation; § 5552 Installation of meters, tanks, and other apparatus; § 5553 Supervision of premises and operations; § 5555 Records, statements, and returns; § 5556 Regulations; § 5601 Criminal penalties

Cited by: § 5003 Cross references to exemptions, etc.; § 5061 Method of collecting tax; § 7443 Membership

## 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

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1391
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1823