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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter B— Qualification Requirements for Distilled Spirits Plants · § 5176

§ 5176. New or renewed bonds

444 words·~2 min read·/usc/title-26/section-5176

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(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.)
Connections2 cite this · traces to 2
15 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1353
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 96–39, title VIII, § 807(a)(16)
  • 93 Stat. 282
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 629
  • Pub. L. 85–859
  • 68A Stat. 643
  • Pub. L. 96–39, § 807(a)(16)(A)
  • Pub. L. 94–455
  • Pub. L. 96–39
  • section 810 of Pub. L. 96–39
  • section 210(f) of Pub. L. 85–859
Citation graph
cites case law
§ 5176
New or renewed bonds
Stat.×2
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1353
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 96–39, title VIII, § 807(a)(16)
Cites 17 · showing 7Cited by 2 across 1 source
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