Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5176
New or renewed bonds
Official textgovinfo.govlast amended
# (a)
General New bonds shall be required under sections 5173 and 5175 in case of insolvency or removal of any surety, and may, at the discretion of the Secretary, be required in any other contingency affecting the validity or impairing the efficiency of such bond.
# (b)
Bonds If the proprietor of a distilled spirits plant fails or refuses to furnish a bond required under paragraph (1) of section 5173(a) or to renew the same, and neglects to immediately withdraw the spirits and pay the tax thereon, the Secretary shall proceed to collect the tax.
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Nearby sections (25 sections)
- 5114 · Drawback
- 5121 · Recordkeeping by wholesale dealers
- 5122 · Recordkeeping by retail dealers
- 5123 · Preservation and inspection of records, and entry of premises…
- 5124 · Registration by dealers
- 5131 · Packaging distilled spirits for industrial uses
- 5132 · Prohibited purchases by dealers
- 5171 · Establishment
- 5172 · Application
- 5173 · Bonds
- 5174 · [§5174. Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July…
- 5175 · Export bonds
- 5176 · New or renewed bonds
- 5177 · Other provisions relating to bonds
- 5178 · Premises of distilled spirits plants
- 5179 · Registration of stills
- 5180 · Signs
- 5181 · Distilled spirits for fuel use
- 5182 · Cross references
- 5201 · Regulation of operations
- 5202 · Supervision of operations
- 5203 · Entry and examination of premises
- 5204 · Gauging
- 5205 · [§5205. Repealed. Pub. L. 98–369, div. A, title IV, §454(a),…
- 5206 · Containers