Browse Arkansas Code titles and sections
26 U.S.C. § 5179 — Registration of stills
Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements** Every person having in his possession or custody, or under his control, any still or distilling apparatus set up, shall register such still or apparatus with the Secretary immediately on its being set up, by subscribing and filing with the Secretary a statement, in writing, setting forth the particular place where such still or distilling apparatus is set up, the kind of still and its capacity, the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been or is intended to be used (except that stills or distilling apparatus not used or intended to be used for the distillation, redistillation, or recovery of distilled spirits are not required to be registered under this section).
**(b) Cross references**
(1) For penalty and forfeiture provisions relating to unregistered stills, see sections 5601(a)(1) and 5615(1).
(2) For provisions requiring notification to set up a still, boiler, or other vessel for distilling, see section 5101(a)(2).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5179
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: f91b1c174f5d26594822d1408c9deb0a7333daf2f2db1700bb60b0cca3886e46. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_fa58493baae8abf5146f34b2
Source file: Laws/federal/codes/united-states-code/title-26/section-5179-registration-of-stills--7ca7961e17.md
Pages: Not recorded – Not recorded
Passage SHA-256: cea8fad231d3e2c675ea5bb1fe150cdf87cbb901c379961af63712ed8008de2e
Source location: Title 26, Chapter 51, § 5179; chapter-051-distilled-spirits-wines-and-beer.md
Stored source content
**(a) Requirements** Every person having in his possession or custody, or under his control, any still or distilling apparatus set up, shall register such still or apparatus with the Secretary immediately on its being set up, by subscribing and filing with the Secretary a statement, in writing, setting forth the particular place where such still or distilling apparatus is set up, the kind of still and its capacity, the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been or is intended to be used (except that stills or distilling apparatus not used or intended to be used for the distillation, redistillation, or recovery of distilled spirits are not required to be registered under this section).
**(b) Cross references**
(1) For penalty and forfeiture provisions relating to unregistered stills, see sections 5601(a)(1) and 5615(1).
(2) For provisions requiring notification to set up a still, boiler, or other vessel for distilling, see section 5101(a)(2).
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(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).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5101
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 3189
TITLE 26—INTERNAL REVENUE CODE
§ 5181
1971—Subsec. (a)(4)(A). Pub. L. 91–659 substantially
reenacted existing provisions and added cl. (ii) and the
following sentence.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see
section 810 of Pub. L. 96–39, set out as a note under sec-
tion 5001 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95–176 effective on first day of
first calendar month beginning more than 90 days after
Nov. 14, 1977, see section 7 of Pub. L. 95–176, set out as
a note under section 5003 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub. L. 91–659 effective on first day of
first calendar month which begins more than 90 days
after Jan. 8, 1971, see section 6 of Pub. L. 91–659, set out
as an Effective Date note under section 5066 of this
title.
§ 5179. Registration of stills
(a) Requirements
Every person having in his possession or cus-
tody, or under his control, any still or distilling
apparatus set up, shall register such still or ap-
paratus with the Secretary immediately on its
being set up, by subscribing and filing with the
Secretary a statement, in writing, setting forth
the particular place where such still or distilling
apparatus is set up, the kind of still and its ca-
pacity, the owner thereof, his place of residence,
and the purpose for which said still or distilling
apparatus has been or is intended to be used (ex-
cept that stills or distilling apparatus not used
or intended to be used for the distillation, redis-
tillation, or recovery of distilled spirits are not
required to be registered under this section).
(b) Cross references
(1) For penalty and forfeiture provisions relating
to unre
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5179
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.