26 U.S.C. § 5205 — Untitled legal text

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 Stat. 636, 652, 686, 700. AMENDMENTS 1979—Subsec. (b). Pub. L. 96–39, § 807(a)(22)(A), sub- stituted ‘‘where distilled spirits operations are carried on’’ for ‘‘where distilled spirits are produced or rec- tified’’. Subsec. (c). Pub. L. 96–39, § 807(a)(22)(B), substituted ‘‘on such premises’’ for ‘‘not under the control of the internal revenue officer in charge’’. Subsec. (d). Pub. L. 96–39, § 807(a)(22)(C), substituted ‘‘where distilled spirits operations are carried on’’ for ‘‘where distilled spirits are produced or rectified’’. 1976—Subsec. (a). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1979 AMENDMENT Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under sec- tion 5001 of this title. § 5204. Gauging (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 con- ditions as he may by regulations prescribe. (b) Gauging instruments For the determination of tax and the pre- vention and detection of frauds, the Secretary may prescribe for use such hydrometers, saccharometers, weighing and gauging instru- ments, or other means or methods for ascertaining the quantity, gravity, and pro- ducing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spir- its, and the strength and quantity of spirits sub- ject 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 propri- etors The Secretary may by regulations require the proprietor of a distilled spirits plant, at the pro- prietor’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. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1358; 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)(23), July 26, 1979, 93 Stat. 283; Pub. L. 98–369, div. A, title IV, § 454(c)(4), July 18, 1984, 98 Stat. 821.) 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) .................................. 5193(a), 5194(g), 5245, 5282(b). (b) .................................. 5212. (c) .................................. 5193(d), 5250(b), 5282(b), 5306. The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 633, 634, 636, 639, 647, 649, 652, 657. AMENDMENTS 1984—Subsec. (c). Pub. L. 98–369 struck out ‘‘stamp- ing,’’ before ‘‘marking’’ in heading and text. 1979—Subsec. (a). Pub. L. 96–39 struck out ‘‘, in addi- tion to those specified in section 5202(f),’’ after ‘‘spirits for such purposes’’. 1976—Subsecs. (a) to (c). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effec- tive Date note under section 5101 of this title. EFFECTIVE DATE OF 1979 AMENDMENT Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under sec- tion 5001 of this title. [§ 5205. Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820] Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1358; amended Pub. L. 94–455, title XIX, Page 3194 TITLE 26—INTERNAL REVENUE CODE § 5206 § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–569, § 1, Oct. 20, 1976, 90 Stat. 2699; Pub. L. 95–176, § 2(c), Nov. 14, 1977, 91 Stat. 1364; Pub. L. 96–39, title VIII, § 807(a)(24), July 26, 1979, 93 Stat. 283, related to stamps for containers of distilled spirits. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under sec- tion 5101 of this title. § 5206. Containers (a) Authority to prescribe The Secretary shall by regulations prescribe the types or kinds of containers which may be used to contain, store, transfer, convey, remove, or withdraw distilled spirits. (b) Standards of fill The Secretary may by regulations prescribe the standards of fill for approved containers. (c) Marking, branding, or identification Containers of distilled spirits (and cases con- taining bottles or other containers of such spir- its) shall be marked, branded, or identified in such manner as the Secretary shall by regula- tions prescribe. (d) Effacement of marks and brands on emptied containers Every person who empties, or causes to be emptied, any container of distilled spirits bear- ing any mark or brand required by law (or regu- lations pursuant thereto) shall at the time of emptying such container efface and obliterate such mark or brand; except that the Secretary may, by regulations, waive any requirement of this subsection where he determines that no jeopardy to the revenue will be involved. (e) Applicability This section shall be applicable exclusively with respect to containers of distilled spirits for industrial use, with respect to containers of dis- tilled spirits of a capacity of more than one gal- lon for other than industrial use, and with re- spect to cases containing bottles or other con- tainers of distilled spirits. (f) Cross references (1) For other provisions relating to regulation of containers of distilled spirits, see section 5301. (2) For provisions relating to labeling containers of distilled spirits of one gallon or less for nonindus- trial uses, see section 105(e) of the Federal Alcohol Administration Act (27 U.S.C. 205(e)). (3) For provisions relating to the marking and branding of containers of distilled spirits by propri- etors, see section 5204(c). (4) For penalties and forfeitures relating to marks and brands, see sections 5604 and 5613. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1360; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 454(c)(5), July 18, 1984, 98 Stat. 821; Pub. L. 104–188, title I, § 1704(t)(13), Aug. 20, 1996, 110 Stat. 1888.) Editorial Notes PRIOR PROVISIONS Provisions similar to those comprising subsecs. (a) to (c) of 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) .................................. 5193(a), (b), 5194, 5247(a), (d), 5302. (b) .................................. 5193(c). (c) .................................. 5009(a), 5193(a), 5194, 5243(d), (e), 5250(a), 5282(b). The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 603, 633 to 635, 646 to 649, 652, 654. AMENDMENTS 1996—Subsec. (f)(2). Pub. L. 104–188 substituted ‘‘sec- tion 105(e)’’ for ‘‘section 5(e)’’. 1984—Subsecs. (d) to (f). Pub. L. 98–369 added subsec. (d), redesignated existing subsecs. (d) and (e) as (e) and (f), respectively, and in subsec. (f) added pars. (3) and (4). 1976—Subsecs. (a) to (c). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effec- tive Date note under section 5101 of this title. § 5207. Records and reports (a) Records of distilled spirits plant proprietors Every distilled spirits plant proprietor shall keep records in such form and manner as the Secretary shall by regulations prescribe of: (1) The following production activities— (A) the receipt of materials intended for use in the production of distilled spirits, and the use thereof, (B) the receipt and use of distilled spirits received for redistillation, and (C) the kind and quantity of distilled spir- its produced. (2) The following storage activities— (A) the kind and quantity of distilled spir- its, wines, and alcoholic ingredients entered into storage, (B) the kind and quantity of distilled spir- its, wines, and alcoholic ingredients re- moved, and the purpose for which removed, and (C) the kind and quantity of distilled spir- its returned to storage. (3) The following denaturation activities— (A) the kind and quantity of denaturants received and used or otherwise disposed of, (B) the kind and quantity of distilled spir- its denatured, and (C) the kind and quantity of denatured dis- tilled spirits removed. (4) The following processing activities— (A) all distilled spirits, wines, and alco- holic ingredients received or transferred, (B) the kind and quantity of distilled spir- its packaged or bottled, and (C) the kind and quantity of distilled spir- its removed from his premises. (5) Such additional information with respect to activities described in paragraphs (1), (2), (3), and (4), and with respect to other activi- ties, as may by regulations be required. (b) Reports Every person required to keep records under subsection (a) shall render such reports covering