Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXESChapter 51 - DISTILLED SPIRITS, WINES, AND BEERSubchapter C - OPERATION OF DISTILLED SPIRITS PLANTS
Part I - GENERAL PROVISIONS
Section 5204 - Gauging

26 U.S.C. § 5204

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Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 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 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.

26 U.S.C. § 5204

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 PROVISIONSProvisions 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.

AMENDMENTS1984-Subsec. (c). Pub. L. 98-369 struck out "stamping," before "marking" in heading and text. 1979-Subsec. (a). Pub. L. 96-39 struck out ", in addition 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 Effective 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 section 5001 of this title.

Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.
distilled spirits plant
The term "distilled spirits plant" means an establishment which is qualified under subchapter B to perform any distilled spirits operation.