26 U.S.C. § 5204 — Gauging

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,