Internal Revenue Code:Sec. 5203. Entry and examination of premises

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter C - Operation of Distilled Spirits Plants
         PART I - GENERAL PROVISIONS
       

Statute

    Sec. 5203. Entry and examination of premises
 
    (a) Keeping premises accessible
      Every proprietor of a distilled spirits plant shall furnish the
    Secretary such keys as may be required for internal revenue
    officers to gain access to the premises and any structures thereon,
    and such premises shall always be kept accessible to any officer
    having such keys.
    (b) Right of entry and examination
      It shall be lawful for any internal revenue officer at all times,
    as well by night as by day, to enter any distilled spirits plant,
    or any other premises where distilled spirits operations are
    carried on, or structure or place used in connection therewith for
    storage or other purposes; to make examination of the materials,
    equipment, and facilities thereon; and make such gauges and
    inventories as he deems necessary.  Whenever any officer, having
    demanded admittance, and having declared his name and office, is
    not admitted into such premises by the proprietor or other person
    having charge thereof, it shall be lawful for such officer, at all
    times, as well by night as by day, to use such force as is
    necessary for him to gain entry to such premises.
    (c) Furnishing facilities and assistance
      On the demand of any internal revenue officer or agent, every
    proprietor of a distilled spirits plant shall furnish the necessary
    facilities and assistance to enable the officer or agent to gauge
    the spirits in any container or to examine any apparatus,
    equipment, containers, or materials on such premises.  Such
    proprietor shall also, on demand of such officer or agent, open all
    doors, and open for examination all boxes, packages, and all casks,
    barrels, and other vessels on such premises.
    (d) Authority to break up grounds or walls
      It shall be lawful for any internal revenue officer, and any
    person acting in his aid, to break up the ground on any part of a
    distilled spirits plant or any other premises where distilled
    spirits operations are carried on, or any ground adjoining 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,
    private 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 distilled spirits, mash,
    wort, or beer, or other liquor, from the sight or view of the
    officer, so as to prevent or hinder him from taking a true account
    thereof.
    (e) Penalty
          For penalty for violation of this section, see section 5687.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1357; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(22),
    July 26, 1979, 93 Stat. 283.)
 

Miscellaneous

                              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, Sec. 807(a)(22)(A),
    substituted ''where distilled spirits operations are carried on''
    for ''where distilled spirits are produced or rectified''.
      Subsec. (c). Pub. L. 96-39, Sec. 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, Sec. 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''.
                      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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5505, 5511, 5604 of this
    title.