US Code

Public Law 119-83 (04/13/2026)

26 U.S.C. § 5177

Other provisions relating to bonds

(a)

General provisions relating to bonds

The provisions of section 5551 shall be applicable to the bonds required by or given under sections 5173 and 5175.

(b)

Cross references

(1)
section 9303 of title 31 For deposit of United States bonds or notes in lieu of sureties, see , United States Code.
(2)
For penalty and forfeiture for failure or refusal to give bond, or for giving false, forged, or fraudulent bond, or carrying on the business of a distiller without giving bond, see sections 5601(a)(4), 5601(a)(5), 5601(b), and 5615(3).

Pub. L. 85–859, title II, § 20172 Stat. 1353 Pub. L. 94–455, title XIX, § 1905(b)(6)(B)90 Stat. 1823 Pub. L. 96–39, title VIII, § 807(a)(17)93 Stat. 282 Pub. L. 97–258, § 3(f)(3)96 Stat. 1064 (Added , , ; amended , , ; , , ; , , .)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 736 68A Stat. 628 Pub. L. 85–859section 5173(b)(1) of this titleA prior section 5177, , , related to “conditions of approval of distiller’s bond”, prior to the general revision of this chapter by . See .

section 5171(a) of this titlePrior section 5177(a) was a general provision. See .

Prior section 5177(b)(1) to (3) related to ownership, consent of owner, or indemnity bond. See section 5173(b)(1)(A) to (C) of this title.

section 5173(b)(3) of this titlePrior section 5177(b)(4) related to judicial sale. See .

Prior section 5177(c) related to situation of distillery. See sections 5173(b)(1) and 5551(c) of this title.

section 5551 of this titlePrior section 5177(d) was a cross reference to penalty for improper approval of distiller’s bond, and to general provisions relating to approval, disapproval and appeal on bonds. See subsec. (a) of this section and .

act Aug. 16, 1954, ch. 736 68A Stat. 630 Pub. L. 85–859Provisions similar to those comprising subsec. (b) of this section were contained in prior sections 5176(e) and 5232(d), , , 644, prior to the general revision of this chapter by .

Amendments

Pub. L. 97–258section 9303 of title 316 U.S.C. 151982—Subsec. (b)(1). substituted “, United States Code” for “”.

Pub. L. 96–391979—Subsec. (a). struck out “, 5174,” after “sections 5173”.

Pub. L. 94–4551976—Subsec. (b)(2). substituted “5601(b)” for “5601(b)(2)”.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 Amendment

Pub. L. 96–39section 810 of Pub. L. 96–39section 5001 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1976 Amendment

Pub. L. 94–455section 1905(d) of Pub. L. 94–455section 5005 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .