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26 U.S.C. § 5180 — Signs
Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements** Every person engaged in distilled spirits operations shall place and keep conspicuously on the outside of his place of business a sign showing the name of such person and denoting the business, or businesses, in which engaged. The sign required by this subsection shall be in such form and contain such information as the Secretary shall by regulations prescribe.
**(b) Penalty** For penalty and forfeiture relating to failure to post sign or improperly posting such sign, see section 5681.
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Source location: Title 26, Chapter 51, § 5180; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Requirements** Every person engaged in distilled spirits operations shall place and keep conspicuously on the outside of his place of business a sign showing the name of such person and denoting the business, or businesses, in which engaged. The sign required by this subsection shall be in such form and contain such information as the Secretary shall by regulations prescribe.
**(b) Penalty** For penalty and forfeiture relating to failure to post sign or improperly posting such sign, see section 5681.
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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(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled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
The provisions, including penalties, of sections 9, and 10 of the Federal Trade Commission Act (15 U.S.C., secs. 49, 50), as now or hereafter amended, shall apply to the jurisdiction, powers, and duties of the Secretary under this subtitle, and to any person (whether or not a corporation) subject to the provisions of this subtitle.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5274
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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. § 5180
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