26 USC § 5503 - Construction and equipment

---
identifier: "/us/usc/t26/s5503"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5503 - Construction and equipment"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5503"
section_name: "Construction and equipment"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "H"
subchapter_name: "Miscellaneous Plants and Warehouses"
part_number: "I"
part_name: "VINEGAR PLANTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1391; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5503. Construction and equipment

Plants established under this part for the manufacture of vinegar by the vaporizing process shall be constructed and equipped in accordance with such regulations as the Secretary shall prescribe.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1391; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Prior Provisions

Provisions similar to those comprising this section were contained in prior sections 5216(a)(1) and 5552, , , 680, prior to the general revision of this chapter by .

### Amendments

1976— struck out “or his delegate” after “Secretary”.