26-U.S.C.-5204
§5204 – Gauging
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter C > Part I > Section 5204
Details
- Reference: Section 5204
- Legend: §5204 – Gauging
- USCode Year: 2013
Provision Content
(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 proprietors 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.)
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5179 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-5179, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
26-U.S.C.-5124 in the Legal Encyclopedia: Wines
In this entry about 26-U.S.C.-5124, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.
26-U.S.C.-5132 in the Legal Encyclopedia: Distilled Spirits
In this entry about 26-U.S.C.-5132, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
Part I – General Provisions in the Legal Encyclopedia: And Beer
In this entry about Part I – General Provisions, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
Leave a Reply