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26 U.S.C. § 5176 — New or renewed bonds
Federal law — U.S. Code and appendices · legal_authorities
**(a) General** New bonds shall be required under sections 5173 and 5175 in case of insolvency or removal of any surety, and may, at the discretion of the Secretary, be required in any other contingency affecting the validity or impairing the efficiency of such bond.
**(b) Bonds** If the proprietor of a distilled spirits plant fails or refuses to furnish a bond required under paragraph (1) of section 5173(a) or to renew the same, and neglects to immediately withdraw the spirits and pay the tax thereon, the Secretary shall proceed to collect the tax.
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Source location: Title 26, Chapter 51, § 5176; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) General** New bonds shall be required under sections 5173 and 5175 in case of insolvency or removal of any surety, and may, at the discretion of the Secretary, be required in any other contingency affecting the validity or impairing the efficiency of such bond.
**(b) Bonds** If the proprietor of a distilled spirits plant fails or refuses to furnish a bond required under paragraph (1) of section 5173(a) or to renew the same, and neglects to immediately withdraw the spirits and pay the tax thereon, the Secretary shall proceed to collect the tax.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements** No distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse, without payment of tax unless the exporter has furnished bond to cover such withdrawal under such regulations and conditions, and in such form and penal sum, as the Secretary may prescribe.
**(b) Exception where proprietor withdraws spirits for exportation** In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of section 5173(a) covering such premises shall cover such exportation, and subsection (a) shall not apply.
**(c) Cancellation or credit of export bonds** The bonds given under subsection (a) shall be cancelled or credited and the bonds liable under subsection (b) credited if there is such proof of exportation as the Secretary may by regulations require.
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Federal law — U.S. Code and appendices · legal_authorities
Page 3187
TITLE 26—INTERNAL REVENUE CODE
§ 5178
§ 5176. New or renewed bonds
(a) General
New bonds shall be required under sections
5173 and 5175 in case of insolvency or removal of
any surety, and may, at the discretion of the
Secretary, be required in any other contingency
affecting the validity or impairing the efficiency
of such bond.
(b) Bonds
If the proprietor of a distilled spirits plant
fails or refuses to furnish a bond required under
paragraph (1) of section 5173(a) or to renew the
same, and neglects to immediately withdraw the
spirits and pay the tax thereon, the Secretary
shall proceed to collect the tax.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1353; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
96–39, title VIII, § 807(a)(16), July 26, 1979, 93 Stat.
282.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5176(c), act Aug. 16, 1954, ch. 736, 68A
Stat. 629, consisted of provisions similar to those com-
prising subsec. (a) of this section, prior to the general
revision of this chapter by Pub. L. 85–859.
Prior section 5176(a), (b), (d), (e), related to distiller’s
bond: form and approval; additional bond; exemption
from survey requirements; and cross references, prior
to the general revision of this chapter by Pub. L. 85–859.
See sections 5173(a), (b), 5174(a)(1) and 5177 of this title.
Provisions similar to those comprising this section
were contained in prior section 5232(c), act Aug. 16,
1954, ch. 736, 68A Stat. 643, prior to the general revision
of this chapter by Pub. L. 85–859.
AMENDMENTS
1979—Subsec. (a). Pub. L. 96–39, § 807(a)(16)(A), struck
out ‘‘, 5174,’’ after ‘‘sections 5173’’.
Subsec. (b). Pub. L. 96–39, § 807(a)(16)(A), substituted
reference t
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