Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5512 (2024) — Control of products after manufacture
For applicability of all provisions of this chapter pertaining to distilled spirits and wines, including those requiring payment of tax, to volatile fruit-flavor concentrates sold, transported, or used in violation of law or regulations, see section 5001(a)(6).
Source: official text