In general, the Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes a Federal excise tax of $13.50 per proof gallon on all distilled spirits, other than those used for certain authorized industrial or nonbeverage purposes, produced or imported into the United States. To safeguard the revenue from this tax and facilitate inspections, the IRC at 26 U.S.C. 5178 authorizes the Secretary to issue regulations relating to the location, construction, and arrangement of distilled spirits plants (DSPs), including requirements for the identification of their distilling apparatus, pipes, pumps, tanks, and machinery. The IRC at 26 U.S.C. 5180 requires each DSP proprietor to post an exterior sign at their place of business, in such form and containing such information as the Secretary by regulation prescribes, identifying the proprietor, and the business or businesses in which the proprietor is engaged. In addition, 26 U.S.C. 5206 requires that containers of distilled spirits be âmarked, branded, or identifiedâ in such manner as the Secretary prescribes.
US Code:
26 USC 5178
Name of Law: Internal Revenue Code
US Code:
26 USC 5180
Name of Law: Internal Revenue Code
US Code:
26 USC 5206
Name of Law: Internal Revenue Code
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