Collapse to view only Applicability of provisions of this chapter
- § 5501. Establishment
- § 5502. Qualification
- § 5503. Construction and equipment
- § 5504. Operation
- Applicability of provisions of this chapter
§ 5501. Establishment
Plants for the production of vinegar by the vaporizing process, where distilled spirits of not more than 15 percent of alcohol by volume are to be produced exclusively for use in the manufacture of vinegar on the premises, may be established under this part.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390.)
§ 5502. Qualification
(a) Requirements
(b) Form of application
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1390; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
§ 5503. Construction and equipment
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.
(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.)
§ 5504. Operation
(a) General
(b) Removals
(c) Records
(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.)
Applicability of provisions of this chapter
(a) Tax
(b) Prohibited premises
(c) Entry and examination of premises
(d) Registration of stills
(e) Installation of meters, tanks, and other apparatus
(f) Assignment of internal revenue officers
(g) Authority to waive records, statements, and returns
(h) Regulations
(i) Penalties
(j) Other provisions
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1391; amended Pub. L. 94–455, title XIX, § 1905(b)(6)(E), Oct. 4, 1976, 90 Stat. 1823.)