26 U.S.C. § 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).
(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 .)