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).
26 U.S.C. § 5512
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 5512, act Aug. 16, 1954, ch. 736, 68A Stat. 677, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.
AMENDMENTS2018-Pub. L. 115-141 substituted "section 5001(a)(6)" for "section 5001(a)(7)".