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26 U.S.C. § 5177 — Other provisions relating to bonds
Federal law — U.S. Code and appendices · legal_authorities
**(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) For deposit of United States bonds or notes in lieu of sureties, see [section 9303 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section9303&num=0&edition=prelim), 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).
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Stable record: federal_law:legal_authorities:record_usc_c7ff05f22ba950c79a56d6fe
Source file: Laws/federal/codes/united-states-code/title-26/section-5177-other-provisions-relating-to-bonds--1571390b92.md
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Source location: Title 26, Chapter 51, § 5177; chapter-051-distilled-spirits-wines-and-beer.md
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**(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) For deposit of United States bonds or notes in lieu of sureties, see [section 9303 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section9303&num=0&edition=prelim), 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).
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** If a person is required under a law of the United States to give a surety bond, the person may give an eligible obligation as security instead of a surety bond. The obligation shall—
(1) be given to the official having authority to approve the surety bond;
(2) as determined by the Secretary of the Treasury, have a market value that is equal to or greater than the amount of the required surety bond; and
(3) authorize the official receiving the obligation to collect or sell the obligation if the person defaults on a required condition.
**(b)**
(1) An official receiving an eligible obligation under subsection (a) of this section may deposit it with—
(A) the Secretary of the Treasury;
(B) a Federal reserve bank; or
(C) a depositary designated by the Secretary.
(2) The Secretary, bank, or depositary shall issue a receipt that describes the obligation deposited.
**(c)** Using an eligible obligation instead of a surety bond for security is the same as using—
(1) a personal or corporate surety bond;
(2) a certified check;
(3) a bank draft;
(4) a post office money order; or
(5) cash.
**(d)** When security is no longer required, an eligible obligation given instead of a surety bond shall be returned to the person giving the obligation. If a person, supplying labor or material to a contractor defaulting under sections 3131 and 3133 of title 40, files with the United States Government the application and affidavit provided under [section 3133(a) of title 40](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title40-section3133/a&num=0&edition=prelim), the Government—
(1) may return to the contractor the eligible obligation given as security (or proceeds of the eligible obligation given) under sections 3131 and 3133 of title 40 only after th
Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 9303
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).
**(b) Domestic distilled spirits**
(1) **Liability of persons interested in distilling** — Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom.
(2) **Exception** — A person owning or having the right of control of not more than 10 percent of any class of stock of a corporate proprietor of a distilled spirits plant shall not be deemed to be a person liable for the tax for which such proprietor is liable under the provisions of paragraph (1). This exception shall not apply to an officer or director of such corporate proprietor.
**(c) Proprietors of distilled spirits plants**
(1) **Bonded storage** — Every person operating bonded premises of a distilled spirits plant shall be liable for the internal revenue tax on all distilled spirits while the distilled spirits are stored on such premises, and on all distilled spirits which are in transit to such premises (from the time of removal from the transferor’s bonded premises) pursuant to application made by him. Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008(a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (b).
(2) **Transfers in bond** — When distilled spirits are transferred in bond in accordance with the provisions of section 5212, persons li
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5005
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Approval as condition to commencing business** Except as provided under subsection (d), no individual, firm, partnership, corporation, or association, intending to commence or to continue the business of a distiller, warehouseman, processor, brewer, or winemaker, shall commence or continue the business of a distiller, warehouseman, processor, brewer, or winemaker until all bonds in respect of such a business, required by any provision of law, have been approved by the Secretary of the Treasury or the officer designated by him.
**(b) Disapproval** The Secretary of the Treasury or any officer designated by him may disapprove any such bond or bonds if the individual, firm, partnership, or corporation, or association giving such bond or bonds, or owning, controlling, or actively participating in the management of the business of the individual, firm, partnership, corporation, or association giving such bond or bonds, shall have been previously convicted, in a court of competent jurisdiction, of—
(1) any fraudulent noncompliance with any provision of any law of the United States, if such provision related to internal revenue or customs taxation of distilled spirits, wines, or beer, or if such an offense shall have been compromised with the individual, firm, partnership, corporation, or association on payment of penalties or otherwise, or
(2) any felony under a law of any State, or the District of Columbia, or the United States, prohibiting the manufacture, sale, importation, or transportation of distilled spirits, wine, beer, or other intoxicating liquor.
**(c) Appeal from disapproval** In case the disapproval is by an officer designated by the Secretary of the Treasury to approve or disapprove such bonds, the individual, firm, partnership, corporation, or associat
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5551
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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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5001
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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
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5177
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