Internal Revenue Code:Sec. 5180. Signs

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Contents


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. 5180. Signs
 
    (a) Requirements
      Every person engaged in distilled spirits operations shall place
    and keep conspicuously on the outside of his place of business a
    sign showing the name of such person and denoting the business, or
    businesses, in which engaged.  The sign required by this subsection
    shall be in such form and contain such information as the Secretary
    shall by regulations prescribe.
    (b) Penalty
          For penalty and forfeiture relating to failure to post sign
        or improperly posting such sign, see section 5681.

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1355; 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)(19),
    July 26, 1979, 93 Stat. 283.)

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5180, act Aug. 16, 1954, ch. 736, 68A Stat. 632,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
      Provisions similar to those comprising this section were
    contained in prior section 5274, act Aug. 16, 1954, ch. 736, 68A
    Stat. 651, prior to the general revision of this chapter by Pub. L.
    85-859.
                                 AMENDMENTS
      1979 - Subsec. (a). Pub. L. 96-39 substituted ''distilled spirits
    operation'' for ''distilling, bonded warehousing, rectifying, or
    bottling of distilled spirits''.
      1976 - Subsec. (a). Pub. L. 94-455 struck out ''or his delegate''
    after ''Secretary''.
                      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.

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 5681 of this title.
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