§ 5505. Applicability of provisions of this chapter

(a) Tax
The taxes imposed by subchapter A shall be applicable to any distilled spirits produced in violation of section 5501 or removed in violation of section 5504 (b).
(b) Prohibited premises
Plants established under this part shall not be located on any premises where distilling is prohibited under section 5601 (a)(6).
(c) Entry and examination of premises
The provisions of section 5203 (b), (c), and (d), relating to right of entry and examination, furnishing facilities and assistance, and authority to break up grounds or walls, shall be applicable to all premises established under this part, and to all proprietors thereof, and their workmen or other persons employed by them.
(d) Registration of stills
Stills on the premises of plants established under this part shall be registered as provided in section 5179.
(e) Installation of meters, tanks, and other apparatus
The provisions of section 5552 relating to the installation of meters, tanks, and other apparatus shall be applicable to plants established under this part.
(f) Assignment of internal revenue officers
The provisions of section 5553 (a) relating to the assignment of internal revenue officers shall be applicable to plants established under this part.
(g) Authority to waive records, statements, and returns
The provisions of section 5555 (b) relating to the authority of the Secretary to waive records, statements, and returns shall be applicable to records, statements, or returns required by this part.
(h) Regulations
The provisions of section 5556 relating to the prescribing of regulations shall be applicable to this part.
(i) Penalties
The penalties and forfeitures provided in sections 5601 (a)(1), (6), and (12), 5603, 5615 (1) and (4), 5686, and 5687 shall be applicable to this part.
(j) Other provisions
This chapter (other than this part and the provisions referred to in subsection (a), (b), (c), (d), (e), (f), (g), (h), (i) shall not be applicable with respect to plants established or operations conducted under this part.