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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter D— Industrial Use of Distilled Spirits · § 5272

Aa

§ 5272. Bonds

280 words·~1 min read·/usc/title-26/section-5272

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

(a)Requirements Before any permit required by section 5271(a) is granted, the Secretary may require a bond, in such form and amount as he may prescribe, to insure compliance with the terms of the permit and the provisions of this chapter.

(b)Exceptions No bond shall be required in the case of permits issued to the United States or any governmental agency thereof, or to the several States or any political subdivision thereof, or to the District of Columbia.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1372; amended Pub. L. 94–455, title XIX, §§ 1905(c)(3), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834.)

Connections2 cite this · traces to 1

Cited by 2 sections

register

Notices
Final rule (Treasury decision)

statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

Traces to 1 document

U.S. Code

Persons liable for tax
§ 5005

12 references not yet in our index

Pub. L. 85–859, title II, § 201
72 Stat. 1372
Pub. L. 94–455, title XIX
90 Stat. 1823
act Aug. 16, 1954, ch. 736
68A Stat. 650
Pub. L. 85–859
68A Stat. 655
Pub. L. 94–455, § 1906(b)(13)(A)
Pub. L. 94–455, § 1905(c)(3)
section 1905(c)(3) of Pub. L. 94–455
section 1905(d) of Pub. L. 94–455

Citation graph

cites case law

§ 5272

Bonds

Fed. Reg.×1

Stat.×1

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1372

Pub. L.Pub. L. 94–455, title XIX

Stat.90 Stat. 1823

Actact Aug. 16, 1954, ch. 736

Cites 13 · showing 6Cited by 2 across 2 sources