There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (Sections 5001 - 5891)
Chapter 51 - Distilled Spirits, Wines, and Beer (Sections 5001 - 5692)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Subchapter A - Gallonage and Occupational Taxes (Sections 5001 - 5132)
- Subchapter B - Qualification Requirements for Distilled Spirits Plants (Sections 5171 - 5182)
- Table of Contents
- Front Matter
- Sec. 5171 - Establishment
- Sec. 5172 - Application
- Sec. 5173 - Bonds
- Sec. 5174 - Repealed. Pub. L. 96-39, title VIII, §807(a)(14), July 26, 1979, 93 Stat. 282
- Sec. 5175 - Export bonds
- Sec. 5176 - New or renewed bonds
- Sec. 5177 - Other provisions relating to bonds
- Sec. 5178 - Premises of distilled spirits plants
- Sec. 5179 - Registration of stills
- Sec. 5180 - Signs
- Sec. 5181 - Distilled spirits for fuel use
- Sec. 5182 - Cross references
- Subchapter C - Operation of Distilled Spirits Plants (Sections 5201 - 5252)
- Subchapter D - Industrial Use of Distilled Spirits (Sections 5271 - 5276)
- Subchapter E - General Provisions Relating to Distilled Spirits (Sections 5291 - 5315)
- Subchapter F - Bonded and Taxpaid Wine Premises (Sections 5351 - 5392)
- Subchapter G - Breweries (Sections 5401 - 5418)
- Subchapter H - Miscellaneous Plants and Warehouses (Sections 5501 - 5523)
- Subchapter I - Miscellaneous General Provisions (Sections 5551 - 5562)
- Table of Contents
- Front Matter
- Sec. 5551 - General provisions relating to bonds
- Sec. 5552 - Installation of meters, tanks, and other apparatus
- Sec. 5553 - Supervision of premises and operations
- Sec. 5554 - Pilot operations
- Sec. 5555 - Records, statements, and returns
- Sec. 5556 - Regulations
- Sec. 5557 - Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- Sec. 5558 - Authority of enforcement officers
- Sec. 5559 - Determinations
- Sec. 5560 - Other provisions applicable
- Sec. 5561 - Exemptions to meet the requirements of the national defense
- Sec. 5562 - Exemptions from certain requirements in cases of disaster
- Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors (Sections 5601 - 5692)
- Table of Contents
- Front Matter
- Part I - Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products (Sections 5601 - 5615)
- Part II - Penalty and Forfeiture Provisions Applicable to Wine and Wine Production (Sections 5661 - 5663)
- Part III - Penalty, Seizure, and Forfeiture Provisions Applicable to Beer and Brewing (Sections 5671 - 5676)
- Part IV - Penalty, Seizure, and Forfeiture Provisions Common to Liquors (Sections 5681 - 5690)
- Part V - Repealed (Sections 5691 - 5692)
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