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26 U.S.C. § 5205 — Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5205 — Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820]

### Statutory Notes Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1358; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 94–569, § 1, Oct. 20, 1976, 90 Stat. 2699; Pub. L. 95–176, § 2(c), Nov. 14, 1977, 91 Stat. 1364; Pub. L. 96–39, title VIII, § 807(a)(24), July 26, 1979, 93 Stat. 283, related to stamps for containers of distilled spirits. #### Effective Date of Repeal Repeal effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under [section 5101 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5101&num=0&edition=prelim).

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Source location: Title 26, Chapter 51, § 5205; chapter-051-distilled-spirits-wines-and-beer.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5101 — Notice of manufacture of still; notice of set up of still

**(a) Notice requirements** (1) **Notice of manufacture of still** — The Secretary may, pursuant to regulations, require any person who manufactures any still, boiler, or other vessel to be used for the purpose of distilling, to give written notice, before the still, boiler, or other vessel is removed from the place of manufacture, setting forth by whom it is to be used, its capacity, and the time of removal from the place of manufacture. (2) **Notice of set up of still** — The Secretary may, pursuant to regulations, require that no still, boiler, or other vessel be set up without the manufacturer of the still, boiler, or other vessel first giving written notice to the Secretary of that purpose. **(b) Penalties, etc.** (1) For penalty and forfeiture for failure to give notice of manufacture, or for setting up a still without first giving notice, when required by the Secretary, see sections 5615(2) and 5687. (2) For penalty and forfeiture for failure to register still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1).

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5205 — Untitled legal text

Page 3193 TITLE 26—INTERNAL REVENUE CODE [§ 5205 up the ground on any part of a distilled spirits plant or any other premises where distilled spir- its operations are carried on, or any ground ad- joining or near to such plant or premises, or any wall or partition thereof, or belonging thereto, or other place, to search for any pipe, cock, pri- vate conveyance, or utensil; and, upon finding any such pipe or conveyance leading therefrom or thereto, to break up any ground, house, wall, or other place through or into which such pipe or other conveyance leads, and to break or cut away such pipe or other conveyance, and turn any cock, or to examine whether such pipe or other conveyance conveys or conceals any dis- tilled spirits, mash, wort, or beer, or other liq- uor, from the sight or view of the officer, so as to prevent or hinder him from taking a true ac- count thereof. (e) Penalty For penalty for violation of this section, see sec- tion 5687. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1357; 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)(22), July 26, 1979, 93 Stat. 283.) Editorial Notes PRIOR PROVISIONS Provisions similar to those comprising this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows: Present subsecs.: Prior sections (a) .................................. 5196(a). (b) .................................. 5196(b), (e). (c) .................................. 5196(c), (e), 5283, 5615. (d) .................................. 5196(d), 5283. (e) .................................. 5615, 5687. The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A

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