There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 - 5891)
Chapter 51 - DISTILLED SPIRITS, WINES, AND BEER (§§ 5001 - 5692)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER |
Contains | sections 5001 to 5692 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Gallonage and Occupational Taxes (§§ 5001 - 5132)
- Subchapter B - Qualification Requirements for Distilled Spirits Plants (§§ 5171 - 5182)
- Table Of Contents
- Front Matter
- Section 5171 - Establishment
- Section 5172 - Application
- Section 5173 - Bonds
- Section 5174 - Repealed. Pub. L. 96-39, title VIII, §807(a)(14), July 26, 1979, 93 Stat. 282
- Section 5175 - Export bonds
- Section 5176 - New or renewed bonds
- Section 5177 - Other provisions relating to bonds
- Section 5178 - Premises of distilled spirits plants
- Section 5179 - Registration of stills
- Section 5180 - Signs
- Section 5181 - Distilled spirits for fuel use
- Section 5182 - Cross references
- Subchapter C - Operation of Distilled Spirits Plants (§§ 5201 - 5252)
- Subchapter D - Industrial Use of Distilled Spirits (§§ 5271 - 5276)
- Table Of Contents
- Front Matter
- Section 5271 - Permits
- Section 5272 - Bonds
- Section 5273 - Sale, use, and recovery of denatured distilled spirits
- Section 5274 - Applicability of other laws
- Section 5275 - Records and reports
- Section 5276 - Repealed. Pub. L. 109-59, title XI, §11125(a)(3), Aug. 10, 2005, 119 Stat. 1953
- Subchapter E - General Provisions Relating to Distilled Spirits (§§ 5291 - 5315)
- Subchapter F - Bonded and Taxpaid Wine Premises (§§ 5351 - 5392)
- Subchapter G - Breweries (§§ 5401 - 5418)
- Subchapter H - Miscellaneous Plants and Warehouses (§§ 5501 - 5523)
- Subchapter I - Miscellaneous General Provisions (§§ 5551 - 5562)
- Table Of Contents
- Front Matter
- Section 5551 - General provisions relating to bonds
- Section 5552 - Installation of meters, tanks, and other apparatus
- Section 5553 - Supervision of premises and operations
- Section 5554 - Pilot operations
- Section 5555 - Records, statements, and returns
- Section 5556 - Regulations
- Section 5557 - Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- Section 5558 - Authority of enforcement officers
- Section 5559 - Determinations
- Section 5560 - Other provisions applicable
- Section 5561 - Exemptions to meet the requirements of the national defense
- Section 5562 - Exemptions from certain requirements in cases of disaster
- Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors (§§ 5601 - 5692)
- Table Of Contents
- Front Matter
- Part I - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED... (§§ 5601 - 5615)
- Part II - PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION (§§ 5661 - 5663)
- Part III - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING (§§ 5671 - 5676)
- Part IV - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS (§§ 5681 - 5690)
- Part V - REPEALED (§§ 5691 - 5692)
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