U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter H— Miscellaneous Plants and Warehouses › Part PART II— VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS

26 U.S.C. § 5512

Control of products after manufacture

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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).

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2026–2026 · leading case: Burkhead, No. 5:25-cv-06001 (W.D. Mo. Feb. 12, 2026).
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Burkhead, No. 5:25-cv-06001 (W.D. Mo. Feb. 12, 2026). “June 1, 2020) (“[T]hese statutes [ 26 U.S.C. §§ 5512 and 5522] gave ATF discretion to approve or not approve Mr.”
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