Internal Revenue Code:Sec. 5177. Other provisions relating to bonds

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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. 5177. Other provisions relating to bonds
 
    (a) General provisions relating to bonds
      The provisions of section 5551 shall be applicable to the bonds
    required by or given under sections 5173 and 5175.
    (b) Cross references
          (1) For deposit of United States bonds or notes in lieu of
        sureties, see section 9303 of title 31, United States Code.
          (2) For penalty and forfeiture for failure or refusal to give
        bond, or for giving false, forged, or fraudulent bond, or
        carrying on the business of a distiller without giving bond,
        see sections 5601(a)(4), 5601(a)(5), 5601(b), and 5615(3).
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1353; amended Pub. L. 94-455, title XIX, Sec. 1905(b)(6)(B), Oct.
    4, 1976, 90 Stat. 1823; Pub. L. 96-39, title VIII, Sec. 807(a)(17),
    July 26, 1979, 93 Stat. 282; Pub. L. 97-258, Sec. 3(f)(3), Sept.
    13, 1982, 96 Stat. 1064.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5177, act Aug. 16, 1954, ch. 736, 68A Stat. 628,
    related to ''conditions of approval of distiller's bond'', prior to
    the general revision of this chapter by Pub. L. 85-859. See section
    5173(b)(1) of this title.
      Prior section 5177(a) was a general provision.  See section
    5171(a) of this title.
      Prior section 5177(b)(1) to (3) related to ownership, consent of
    owner, or indemnity bond.  See section 5173(b)(1)(A) to (C) of this
    title.
      Prior section 5177(b)(4) related to judicial sale.  See section
    5173(b)(3) of this title.
      Prior section 5177(c) related to situation of distillery.  See
    sections 5173(b)(1) and 5551(c) of this title.
      Prior section 5177(d) was a cross reference to penalty for
    improper approval of distiller's bond, and to general provisions
    relating to approval, disapproval and appeal on bonds.  See subsec.
    (a) of this section and section 5551 of this title.
      Provisions similar to those comprising subsec. (b) of this
    section were contained in prior sections 5176(e) and 5232(d), act
    Aug. 16, 1954, ch. 736, 68A Stat. 630, 644, prior to the general
    revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1982 - Subsec. (b)(1). Pub. L. 97-258 substituted ''section 9303
    of title 31, United States Code'' for ''6 U.S.C. 15''.
      1979 - Subsec. (a). Pub. L. 96-39 struck out '', 5174,'' after
    ''sections 5173''.
      1976 - Subsec. (b)(2). Pub. L. 94-455 substituted ''5601(b)'' for
    ''5601(b)(2)''.
                      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.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than 90 days after Oct. 4, 1976, see section
    1905(d) of Pub. L. 94-455, set out as a note under section 5005 of
    this title.