26 USC Subtitle E, CHAPTER 51, Subchapter B: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter B-Qualification Requirements for Distilled Spirits Plants

Jump To: MiscellaneousPrior ProvisionsAmendments

Subchapter B-Qualification Requirements for Distilled Spirits Plants

Sec.

5171.

Establishment.

5172.

Application.

5173.

Bonds.

[5174.

Repealed.]

5175.

Export bonds.

5176.

New or renewed bonds.

5177.

Other provisions relating to bonds.

5178.

Premises of distilled spirits plants.

5179.

Registration of stills.

5180.

Signs.

5181.

Distilled spirits for fuel use.

5182.

Cross references.

Editorial Notes

Prior Provisions

A prior subchapter B, Distilleries, consisted of part I, Establishment, part II, Operation, and part III, General Provisions Relating to Distilleries and Distilled Spirits, and consisted of sections 5171 to 5180, 5191 to 5197, and 5211 to 5217, respectively, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(a)(242), Mar. 23, 2018, 132 Stat. 1195 , substituted "Premises of distilled spirits plants" for "Distilled spirits plants" in item 5178.

1980- Pub. L. 96–223, title II, §232(e)(2)(F), Apr. 2, 1980, 94 Stat. 280 , added item 5181 and redesignated former item 5181 as 5182.

1979- Pub. L. 96–39, title VIII, §807(b)(4), July 26, 1979, 93 Stat. 290 , substituted "Bonds" for "Qualification bonds" in item 5173, struck out item 5174 "Withdrawal bonds", and substituted "Distilled spirits plants" for "Premises of distilled spirits plants" in item 5178.