26 USC § 5512 - Control of products after manufacture

---
identifier: "/us/usc/t26/s5512"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5512 - Control of products after manufacture"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5512"
section_name: "Control of products after manufacture"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "H"
subchapter_name: "Miscellaneous Plants and Warehouses"
part_number: "II"
part_name: "VOLATILE FRUIT-FLAVOR CONCENTRATE 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. 1392; amended Pub. L. 115–141, div. U, title IV, § 401(a)(247), Mar. 23, 2018, 132 Stat. 1195.)"
---


# § 5512. Control of products after manufacture

For applicability of all provisions of this chapter pertaining to distilled spirits and wines, including those requiring payment of tax, to volatile fruit-flavor concentrates sold, transported, or used in violation of law or regulations, see section 5001(a)(6).

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1392; amended Pub. L. 115–141, div. U, title IV, § 401(a)(247), Mar. 23, 2018, 132 Stat. 1195.)

## Editorial Notes

### Prior Provisions

A prior section 5512, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

2018— substituted “section 5001(a)(6)” for “section 5001(a)(7)”.