26 USC 5171 - Establishment

U.S Code last checked for updates: May 03, 2024

§ 5171.

Establishment

(a)

Certain operations may be conducted only on bonded premises

(b)

Establishment of distilled spirits plant

(c)

Registration

(1)

In general

(2)

Application required where new operations are added

(3)

Secretary may establish minimum capacity and level of activity requirements

(4)

Applicant must comply with law and regulations

(d)

Permits

(1)

Requirements

(2)

Exceptions for agencies of a State or political subdivisions

(e)

Cross references

(1)

For penalty for failure of a distiller or processor to file application for registration as required by this section, see section 5601(a)(2).

(2)

For penalty for the filing of a false application by a distiller, warehouseman, or processor of distilled spirits, see section 5601(a)(3).

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1349; amended Pub. L. 94–455, title XIX, §§ 1905(a)(13), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834; Pub. L. 96–39, title VIII, § 805(a), July 26, 1979, 93 Stat. 274.)

cite as: 26 USC 5171