Public Law 119-73 (01/23/2026)

26 U.S.C. § 5272

Bonds

(a)

Requirements

Before any permit required by section 5271(a) is granted, the Secretary may require a bond, in such form and amount as he may prescribe, to insure compliance with the terms of the permit and the provisions of this chapter.

(b)

Exceptions

No bond shall be required in the case of permits issued to the United States or any governmental agency thereof, or to the several States or any political subdivision thereof, or to the District of Columbia.

Pub. L. 85–859, title II, § 20172 Stat. 1372Pub. L. 94–455, title XIX90 Stat. 1823(Added , , ; amended , §§ 1905(c)(3), 1906(b)(13)(A), , , 1834.)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 73668A Stat. 650Pub. L. 85–859A prior section 5272, , , related to requirement and approval of bond as condition to commencing business of rectifier of spirits, prior to the general revision of this chapter by . See section 5173(a), (d) of this title.

act Aug. 16, 1954, ch. 73668A Stat. 655Pub. L. 85–859Provisions similar to those comprising this section were contained in prior sections 5304(a)(5) and 5310(d), , , 658, prior to the general revision of this chapter by .

Amendments

Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (a). , struck out “or his delegate” after “Secretary”.

Pub. L. 94–455, § 1905(c)(3)Subsec. (b). , struck out “and Territories” after “several States”.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 Amendment

section 1905(c)(3) of 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 .