CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER›Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5177. Other provisions relating to bonds
26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
(a) General provisions relating to bonds
The provisions of section 5551 shall be applicable to the bonds required by or given under sections 5173 and 5175.
(b) Cross references
(1) For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code.
(2) For penalty and forfeiture for failure or refusal to give bond, or for giving false, forged, or fraudulent bond, or carrying on the business of a distiller without giving bond, see sections 5601(a)(4), 5601(a)(5), 5601(b), and 5615(3).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1353; amended Pub. L. 94–455, title XIX, § 1905(b)(6)(B), Oct. 4, 1976, 90 Stat. 1823; Pub. L. 96–39, title VIII, § 807(a)(17), July 26, 1979, 93 Stat. 282; Pub. L. 97–258, § 3(f)(3), Sept. 13, 1982, 96 Stat. 1064.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code