Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5502
Qualification
# (a)
Requirements Every person, before commencing the business of manufacturing vinegar by the vaporizing process, and at such other times as the Secretary may by regulations prescribe, shall make application to the Secretary for the registration of his plant and receive permission to operate. No application required under this section shall be approved until the applicant has complied with all requirements of law, and regulations prescribed by the Secretary, in relation to such business. With respect to any change in such business after approval of an application, the Secretary may by regulations authorize the filing of written notice of such change or require the filing of an application to make such change.
# (b)
Form of application The application required by subsection (a) shall be in such form and contain such informa tion as the Secretary shall by regulations prescribe to enable him to determine the identity of the applicant, the location and extent of the premises, the type of operations to be conducted on such premises, and whether the operations will be in conformity with law and regulations.
Source: view the official text
Nearby sections (25 sections)
- 5401 · Qualifying documents
- 5402 · Definitions
- 5403 · Cross references
- 5411 · Use of brewery
- 5412 · Removal of beer in containers or by pipeline
- 5413 · Brewers procuring beer from other brewers
- 5414 · Transfer of beer between bonded facilities
- 5415 · Records and returns
- 5416 · Definitions of package and packaging
- 5417 · Pilot brewing plants
- 5418 · Beer imported in bulk
- 5501 · Establishment
- 5502 · Qualification
- 5503 · Construction and equipment
- 5504 · Operation
- 5505 · Applicability of provisions of this chapter
- 5511 · Establishment and operation
- 5512 · Control of products after manufacture
- 5521 · [§§5521 to 5523. Repealed. Pub. L. 96–39, title VIII,…
- 5551 · General provisions relating to bonds
- 5552 · Installation of meters, tanks, and other apparatus
- 5553 · Supervision of premises and operations
- 5554 · Pilot operations
- 5555 · Records, statements, and returns
- 5556 · Regulations