Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5179
Registration of stills
# (a) Requirements
Every person having in his possession or custody, or under his control, any still or distilling apparatus set up, shall register such still or apparatus with the Secretary immediately on its being set up, by subscribing and filing with the Secretary a statement, in writing, setting forth the particular place where such still or distilling apparatus is set up, the kind of still and its capacity, the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been or is intended to be used (except that stills or distilling apparatus not used or intended to be used for the distillation, redistillation, or recovery of distilled spirits are not required to be registered under this section).
# (b) Cross references
(1) For penalty and forfeiture provisions relating to unregistered stills, see sections 5601(a)(1) and 5615(1). (2) For provisions requiring notification to set up a still, boiler, or other vessel for distilling, see section 5101(a)(2).
Source: view the official text
Nearby sections (25 sections)
- 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 Repealed.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 Repealed.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
- 5207 · Records and reports
- 5211 · Production and entry of distilled spirits
- 5212 · Transfer of distilled spirits between bonded premises