Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5272
Bonds
Official textgovinfo.govlast amended
# (a)
Requirements Before any permit required by section 5271(a) is granted, the Secretary may require a bond, in such form and amount as he may prescribe, to insure compliance with the terms of the permit and the provisions of this chapter.
# (b)
Exceptions No bond shall be required in the case of permits issued to the United States or any governmental agency thereof, or to the several States or any political subdivision thereof, or to the District of Columbia.
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Nearby sections (25 sections)
- 5231 · Entry for deposit
- 5232 · Imported distilled spirits
- 5233 · [§5233. Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July…
- 5234 · [§5234. Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July…
- 5235 · Bottling of alcohol for industrial purposes
- 5236 · Discontinuance of storage facilities and transfer of distilled…
- 5241 · Authority to denature
- 5242 · Denaturing materials
- 5243 · Sale of abandoned spirits for denaturation without collection of…
- 5244 · Cross references
- 5251 · [§§5251, 5252. Repealed. Pub. L. 96–39, title VIII, §807(a)(38),…
- 5271 · Permits
- 5272 · Bonds
- 5273 · Sale, use, and recovery of denatured distilled spirits
- 5274 · Applicability of other laws
- 5275 · Records and reports
- 5276 · [§5276. Repealed. Pub. L. 109–59, title XI, §11125(a)(3), Aug.…
- 5291 · General
- 5301 · General
- 5311 · Detention of containers
- 5312 · Production and use of distilled spirits for experimental research
- 5313 · Withdrawal of distilled spirits from customs custody free of tax…
- 5314 · Special applicability of certain provisions
- 5315 · [§5315. Repealed. Pub. L. 94–455, title XIX, §1905(a)(19), Oct.…
- 5351 · Bonded wine cellar