---
kind: "section"
citation: "26 U.S.C. § 5512"
title: "26"
title_heading: "Internal Revenue Code"
number: "5512"
heading: "Control of products after manufacture"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5512"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter H — Miscellaneous Plants and Warehouses"
  - "Part II — Volatile Fruit-Flavor Concentrate Plants"
---

# §5512. Control of products after manufacture


For applicability of all provisions of this chapter pertaining to [distilled spirits](/usc/26/5002.md?p=a-8) 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)](/usc/26/5001.md?p=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.)

## Notes

### Editorial Notes

### Prior Provisions

A 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.

### Amendments

2018—Pub. L. 115–141 substituted “section 5001(a)(6)” for “section 5001(a)(7)”.