Internal Revenue Code:Sec. 5172. Application

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter B - Qualification Requirements for Distilled Spirits
              Plants
       

Statute

    Sec. 5172. Application
 
      The application for registration required by section 5171(c)
    shall, in such manner and form as the Secretary may by regulations
    prescribe, identify the applicant and persons interested in the
    business (or businesses) covered by the application, show the
    nature, location and extent of the premises, show the specific type
    or types of operations to be conducted on such premises, and show
    any other information which the Secretary may by regulations
    require for the purpose of carrying out the provisions of this
    chapter.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1349; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(13),
    July 26, 1979, 93 Stat. 282.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5172, act Aug. 16, 1954, ch. 736, 68A Stat. 627,
    related to ''conditions precedent to carrying on business of
    distilling'', prior to the general revision of this chapter by Pub.
    L. 85-859 and is covered in part by this section.  See also
    sections 5171(a), 5173(a), 5178(a)(1)(A), and 5601(a)(2), (4) of
    this title.
      Provisions similar to those comprising this section were
    contained in prior sections 5175(a), 5178, 5231, 5243(a), 5271,
    5301 to 5303, 5305, and 5331(a)(1), act Aug. 16, 1954, ch. 736, 68A
    Stat. 628, 631, 643, 645, 650, 654, 655, 657, 661, prior to the
    general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1979 - Pub. L. 96-39 substituted ''section 5171(c)'' for
    ''section 5171(a)''.
      1976 - Pub. L. 94-455 struck out ''or his delegate'' after
    ''Secretary'' wherever appearing.
                      EFFECTIVE DATE OF 1979 AMENDMENT
      Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section
    810 of Pub. L. 96-39, set out as a note under section 5001 of this
    title.