Internal Revenue Code:Sec. 5179. Registration of stills

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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. 5179. Registration of stills
 
    (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).
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1355; amended Pub. L. 94-455, title XIX, Sec. 1905(b)(6)(C),
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 98-369,
    div.  A, title IV, Sec. 451(b)(1), July 18, 1984, 98 Stat. 819.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5179, act Aug. 16, 1954, ch. 736, 68A Stat. 631,
    related to ''survey of distillery'', prior to the general revision
    of this chapter by Pub. L. 85-859.
      Provisions similar to those comprising this section were
    contained in prior sections 5174 and 5275(2), act Aug. 16, 1954,
    ch. 736, 68A Stat. 630, 651, prior to the general revision of this
    chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1984 - Subsec. (b)(2). Pub. L. 98-369 substituted ''notification
    to set up a still, boiler, or other vessel for distilling, see
    section 5101(a)(2)'' for ''permit to set up a still, boiler or
    other vessel for distilling, see section 5105''.
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out ''or his delegate'' after ''Secretary''.
      Subsec. (b)(1). Pub. L. 94-455, Sec. 1905(b)(6)(C), struck out
    '', 5601(b)(1),'' after ''5601(a)(1)''.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 effective on first day of first
    calendar month which begins more than 90 days after July 18, 1984,
    see section 456(a) of Pub. L. 98-369, set out as an Effective Date
    note under section 5101 of this title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by section 1905(b)(6)(C) of 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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5505, 5511, 5601, 5615 of
    this title.