26 U.S.C. § 5179 — Registration of stills

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 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 sec- tion 5101(a)(2). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1355; amended Pub. L. 94–455, title XIX, §§ 1905(b)(6)(C), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 98–369, div. A, title IV, § 451(b)(1), July 18, 1984, 98 Stat. 819.) Editorial Notes PRIOR PROVISIONS A prior section 5179, act Aug. 16, 1954, ch. 736, 68A Stat. 631, related to ‘‘survey of distillery’’, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising this section were contained in prior sections 5174 and 5275(2), act Aug. 16, 1954, ch. 736, 68A Stat. 630, 651, prior to the gen- eral revision of this chapter by Pub. L. 85–859. AMENDMENTS 1984—Subsec. (b)(2). Pub. L. 98–369 substituted ‘‘notifi- cation to set up a still, boiler, or other vessel for dis- tilling, see section 5101(a)(2)’’ for ‘‘permit to set up a still, boiler or other vessel for distilling, see section 5105’’. 1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (b)(1). Pub. L. 94–455, § 1905(b)(6)(C), struck out ‘‘, 5601(b)(1),’’ after ‘‘5601(a)(1)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 effective on first day of first calendar month which begins more than 90 days after July 18, 1984, see section 456(a) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1905(b)(6)(C) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title. § 5180. Signs (a) Requirements Every person engaged in distilled spirits oper- ations shall place and keep conspicuously on the outside of his place of business a sign showing the name of such person and denoting the busi- ness, 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 sec- tion 5681. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1355; 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)(19), July 26, 1979, 93 Stat. 283.) Editorial Notes PRIOR PROVISIONS A prior section 5180, act Aug. 16, 1954, ch. 736, 68A Stat. 632, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising this section were contained in prior section 5274, act Aug. 16, 1954, ch. 736, 68A Stat. 651, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1979—Subsec. (a). Pub. L. 96–39 substituted ‘‘distilled spirits operation’’ for ‘‘distilling, bonded warehousing, rectifying, or bottling of distilled spirits’’. 1976—Subsec. (a). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 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. § 5181. Distilled spirits for fuel use (a) In general (1) Purposes for which plant may be estab- lished On such application and bond and in such manner as the Secretary may prescribe by reg- ulation, a person may establish a distilled spirits plant solely for the purpose of—