26-U.S.C.-5180

§5180 – Signs

Pathway

Title 26 > Subtitle E > Chapter 51 > Subchapter B > Section 5180

Details

• Reference: Section 5180
• Legend: §5180 – Signs
• USCode Year: 2013

Provision Content

(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.

(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.)

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-5179 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-5179, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

26-U.S.C.-5124 in the Legal Encyclopedia: Wines

In this entry about 26-U.S.C.-5124, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.

26-U.S.C.-5132 in the Legal Encyclopedia: Distilled Spirits

In this entry about 26-U.S.C.-5132, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.

26-U.S.C.-5113 in the Legal Encyclopedia: And Beer

In this entry about 26-U.S.C.-5113, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.