Internal Revenue Code:Sec. 5204. Gauging

From TaxAlmanac

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. 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.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1358; 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)(23),
    July 26, 1979, 93 Stat. 283; Pub. L. 98-369, div.  A, title IV,
    Sec. 454(c)(4), July 18, 1984, 98 Stat. 821.)
 

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)                                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 ''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.
                      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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 5206 of this title.