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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 · § 5179

§ 5179. Registration of stills

443 words·~2 min read·/usc/title-26/section-5179

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Requirements Every person having in his possession or custody, or under his control, any still or distilling apparatus set up, shall register such still or apparatus 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 capacity, 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 (except that stills or distilling apparatus not used or intended to be used for the distillation, redistillation, 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 section 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.)
Connections12 cite this · traces to 2
16 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1355
  • Pub. L. 94–455, title XIX
  • 90 Stat. 1823
  • Pub. L. 98–369, div. A, title IV, § 451(b)(1)
  • 98 Stat. 819
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 631
  • Pub. L. 85–859
  • 68A Stat. 630
  • Pub. L. 98–369
  • Pub. L. 94–455, § 1906(b)(13)(A)
  • Pub. L. 94–455, § 1905(b)(6)(C)
  • section 456(a) of Pub. L. 98–369
  • section 1905(b)(6)(C) of Pub. L. 94–455
  • section 1905(d) of Pub. L. 94–455
Citation graph
cites case law
§ 5179
Registration of stills
C.F.R.×6
Fed. Reg.×4
Stat.×2
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1355
Pub. L.Pub. L. 94–455, title XIX
Stat.90 Stat. 1823
Pub. L.Pub. L. 98–369, div. A, title IV, § 451(b)(1)
Cites 18 · showing 7Cited by 12 across 3 sources
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