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2002 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter I - Miscellaneous General Provisions
Sec. 5552 - Installation of meters, tanks, and other apparatus

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Metadata
Publication TitleUnited States Code, 2000 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter I - Miscellaneous General Provisions
Sec. 5552 - Installation of meters, tanks, and other apparatus
Containssection 5552
Date2002
Laws in Effect as of DateJanuary 6, 2003
Positive LawNo
Dispositionstandard
Source CreditAdded 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.
Statutes at Large References72 Stat. 1395
90 Stat. 1834
Public Law ReferencesPublic Law 85-859, Public Law 94-455


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

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.)

Prior Provisions

A prior section 5552, act Aug. 16, 1954, ch. 736, 68A Stat. 680, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

For application to vinegar plants of provisions of prior section 5552 relating to installation of meters, tanks, and other apparatus, see also sections 5503 and 5505(e) of this title.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Section Referred to in Other Sections

This section is referred to in sections 5178, 5403, 5505, 5511 of this title.

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