Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5552
Installation of meters, tanks, and other apparatus
Official textgovinfo.govlast amended
The Secretary is authorized to require at distilled spirits plants, breweries, and at any other premises established pursuant to this chapter as in his judgment may be deemed advisable, the installation of meters, tanks, pipes, or any other apparatus for the purpose of protecting the revenue, and such meters, tanks, and pipes and all necessary labor incident thereto shall be at the expense of the person on whose premises the installation is required. Any such person refusing or neglecting to install such apparatus when so required by the Secretary shall not be permitted to conduct business on such premises.
Source: view the official text
Nearby sections (25 sections)
- 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 Repealed.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
- 5557 · Officers and agents authorized to investigate, issue search…
- 5558 · Authority of enforcement officers
- 5559 · Determinations
- 5560 · Other provisions applicable
- 5561 · Exemptions to meet the requirements of the national defense
- 5562 · Exemptions from certain requirements in cases of disaster
- 5601 · Criminal penalties
- 5602 · Penalty for tax fraud by distiller