2021 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 51 - Distilled Spirits, Wines, and Beer
Subchapter H - Miscellaneous Plants and Warehouses
Part I - Vinegar Plants
Sec. 5503 - Construction and equipment

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Citation 26 U.S.C. § 5503 (2021)
Section Name §5503. Construction and equipment
Section Text

Plants established under this part for the manufacture of vinegar by the vaporizing process shall be constructed and equipped in accordance with such regulations as the Secretary shall prescribe.

Source Credit

(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.)


Editorial Notes EDITORIAL NOTES PRIOR PROVISIONS

Provisions similar to those comprising this section were contained in prior sections 5216(a)(1) and 5552, act Aug. 16, 1954, ch. 736, 68A Stat. 640, 680, prior to the general revision of this chapter by Pub. L. 85–859.

AMENDMENTS

1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Publication Title United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter H - Miscellaneous Plants and Warehouses
PART I - VINEGAR PLANTS
Sec. 5503 - Construction and equipment
Contains section 5503
Date 2021
Laws In Effect As Of Date January 3, 2022
Positive Law No
Disposition standard
Statutes at Large References 72 Stat. 1391
90 Stat. 1834
Public Law References Public Law 85-859, Public Law 94-455
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