26 U.S.C. § 5176 — New or renewed bonds

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 to paragraph (1) of section 5173(a) for ref- erence to section 5173(c) and struck out provisions re- lating to failure or refusal of the proprietor of a dis- tilled spirits plant to withdraw any spirits from storage on bonded premises before the expiration of the time limited on the bond and pay the tax thereon. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 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. CONTINUATION OF DISTILLER’S NOTICE AND BOND Authority to waive requirements for filing notice and executing new bond on May 1, 1959, if distiller and sur- ety have executed consent to continuation of the terms of existing bond to cover operations from May 1, 1959 to June 30, 1959, see section 210(f) of Pub. L. 85–859, set out as a note under section 5175 of this title. § 5177. Other provisions relating to bonds (a) General provisions relating to bonds The provisions of section 5551 shall be applica- ble to the bonds required by or given under sec- tions 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, United States Code. (2) For penalty and forfeiture for failure or refusal to give bond, or for giving false, forged, or fraudu- lent 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). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1353; amended Pub. L. 94–455, title XIX, § 1905(b)(6)(B), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 96–39, title VIII, § 807(a)(17), July 26, 1979, 93 Stat. 282; Pub. L. 97–258, § 3(f)(3), Sept. 13, 1982, 96 Stat. 1064.) Editorial Notes PRIOR PROVISIONS A prior section 5177, act Aug. 16, 1954, ch. 736, 68A Stat. 628, related to ‘‘conditions of approval of dis- tiller’s bond’’, prior to the general revision of this chapter by Pub. L. 85–859. See section 5173(b)(1) of this title. Prior section 5177(a) was a general provision. See sec- tion 5171(a) of this title. Prior section 5177(b)(1) to (3) related to ownership, consent of owner, or indemnity bond. See section 5173(b)(1)(A) to (C) of this title. Prior section 5177(b)(4) related to judicial sale. See section 5173(b)(3) of this title. Prior section 5177(c) related to situation of distillery. See sections 5173(b)(1) and 5551(c) of this title. Prior section 5177(d) was a cross reference to penalty for improper approval of distiller’s bond, and to general provisions relating to approval, disapproval and appeal on bonds. See subsec. (a) of this section and section 5551 of this title. Provisions similar to those comprising subsec. (b) of this section were contained in prior sections 5176(e) and 5232(d), act Aug. 16, 1954, ch. 736, 68A Stat. 630, 644, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1982—Subsec. (b)(1). Pub. L. 97–258 substituted ‘‘sec- tion 9303 of title 31, United States Code’’ for ‘‘6 U.S.C. 15’’. 1979—Subsec. (a). Pub. L. 96–39 struck out ‘‘, 5174,’’ after ‘‘sections 5173’’. 1976—Subsec. (b)(2). Pub. L. 94–455 substituted ‘‘5601(b)’’ for ‘‘5601(b)(2)’’. 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 1976 AMENDMENT Amendment by 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. § 5178. Premises of distilled spirits plants (a) Location, construction, and arrangement (1) General (A) The premises of a distilled spirits plant shall be as described in the application re- quired by section 5171(c). The Secretary shall prescribe such regulations relating to the lo- cation, construction, arrangement, and pro- tection of distilled spirits plants as he deems necessary to facilitate inspection and afford adequate security to the revenue. (B) No distilled spirits plant for the produc- tion of distilled spirits shall be located in any