26Title 26The US tax code, read & explained

26 U.S.C. § 5552

§ 5552. Installation of meters, tanks, and other apparatus

108 words · amended 2 times · cited by 3 other sections

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The law as written

Current through Public Law 119-102. Amendment notes omitted.

The Secretary is authorized to require at distilled spirits plants, breweries, and at any other premises established pursuant to this chapter as in his judgment may be deemed advisable, the installation of meters, tanks, pipes, or any other apparatus for the purpose of protecting the revenue, and such meters, tanks, and pipes and all necessary labor incident thereto shall be at the expense of the person on whose premises the installation is required. Any such person refusing or neglecting to install such apparatus when so required by the Secretary shall not be permitted to conduct business on such premises.