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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5204

Gauging

Official textgovinfo.govlast amended

# (a)

General The Secretary may by regulations require the gauging of distilled spirits for such purposes, as he may deem necessary, and all required gauges shall be made at such times and under such conditions as he may by regulations prescribe.

# (b)

Gauging instruments For the determination of tax and the prevention and detection of frauds, the Secretary may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means or methods for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits.

# (c)

Gauging, marking, and branding by proprietors The Secretary may by regulations require the proprietor of a distilled spirits plant, at the proprietor's expense and under such supervision as the Secretary may require, to do such gauging, marking, and branding and such mechanical labor pertaining thereto as the Secretary deems proper and determines may be done without danger to the revenue.

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Nearby sections (25 sections)
  1. 5174 · [§5174. Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July…
  2. 5175 · Export bonds
  3. 5176 · New or renewed bonds
  4. 5177 · Other provisions relating to bonds
  5. 5178 · Premises of distilled spirits plants
  6. 5179 · Registration of stills
  7. 5180 · Signs
  8. 5181 · Distilled spirits for fuel use
  9. 5182 · Cross references
  10. 5201 · Regulation of operations
  11. 5202 · Supervision of operations
  12. 5203 · Entry and examination of premises
  13. 5204 · Gauging
  14. 5205 · [§5205. Repealed. Pub. L. 98–369, div. A, title IV, §454(a),…
  15. 5206 · Containers
  16. 5207 · Records and reports
  17. 5211 · Production and entry of distilled spirits
  18. 5212 · Transfer of distilled spirits between bonded premises
  19. 5213 · Withdrawal of distilled spirits from bonded premises on…
  20. 5214 · Withdrawal of distilled spirits from bonded premises free of tax…
  21. 5215 · Return of tax determined distilled spirits to bonded premises
  22. 5216 · Regulation of operations
  23. 5221 · Commencement, suspension, and resumption of operations
  24. 5222 · Production, receipt, removal, and use of distilling materials
  25. 5223 · Redistillation of spirits, articles, and residues
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