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26 U.S.C. § 5204 — Gauging
Federal law — U.S. Code and appendices · legal_authorities
**(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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Source location: Title 26, Chapter 51, § 5204; chapter-051-distilled-spirits-wines-and-beer.md
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**(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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Federal law — U.S. Code and appendices · legal_authorities
**(a) Notice requirements**
(1) **Notice of manufacture of still** — The Secretary may, pursuant to regulations, require any person who manufactures any still, boiler, or other vessel to be used for the purpose of distilling, to give written notice, before the still, boiler, or other vessel is removed from the place of manufacture, setting forth by whom it is to be used, its capacity, and the time of removal from the place of manufacture.
(2) **Notice of set up of still** — The Secretary may, pursuant to regulations, require that no still, boiler, or other vessel be set up without the manufacturer of the still, boiler, or other vessel first giving written notice to the Secretary of that purpose.
**(b) Penalties, etc.**
(1) For penalty and forfeiture for failure to give notice of manufacture, or for setting up a still without first giving notice, when required by the Secretary, see sections 5615(2) and 5687.
(2) For penalty and forfeiture for failure to register still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
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Federal law — U.S. Code and appendices · legal_authorities
Page 3193
TITLE 26—INTERNAL REVENUE CODE
[§ 5205
up the ground on any part of a distilled spirits
plant or any other premises where distilled spir-
its operations are carried on, or any ground ad-
joining or near to such plant or premises, or any
wall or partition thereof, or belonging thereto,
or other place, to search for any pipe, cock, pri-
vate conveyance, or utensil; and, upon finding
any such pipe or conveyance leading therefrom
or thereto, to break up any ground, house, wall,
or other place through or into which such pipe
or other conveyance leads, and to break or cut
away such pipe or other conveyance, and turn
any cock, or to examine whether such pipe or
other conveyance conveys or conceals any dis-
tilled spirits, mash, wort, or beer, or other liq-
uor, from the sight or view of the officer, so as
to prevent or hinder him from taking a true ac-
count thereof.
(e) Penalty
For penalty for violation of this section, see sec-
tion 5687.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1357; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
96–39, title VIII, § 807(a)(22), July 26, 1979, 93 Stat.
283.)
Editorial Notes
PRIOR PROVISIONS
Provisions similar to those comprising this section
were contained in prior sections of act Aug. 16, 1954,
prior to the general revision of this chapter by Pub. L.
85–859, as follows:
Present subsecs.:
Prior sections
(a) ..................................
5196(a).
(b) ..................................
5196(b), (e).
(c) ..................................
5196(c), (e), 5283, 5615.
(d) ..................................
5196(d), 5283.
(e) ..................................
5615, 5687.
The prior sections, act Aug. 16, 1954, ch. 736, are set
out in 68A
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