26 U.S.C. § 5180

Current through P.L. 117-80 (published on www.congress.gov on 12/27/2021), except for [P. L. 117-58]
Section 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.

26 U.S.C. § 5180

Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1355; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, §807(a)(19), July 26, 1979, 93 Stat. 283.

EDITORIAL NOTES

PRIOR PROVISIONSA 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.

AMENDMENTS1979-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".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1979 AMENDMENTAmendment 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.

Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.
distilled spirits operation
The term "distilled spirits operation" means any operation for which qualification is required under subchapter B.
person
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.