
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5172]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
  Subchapter B--Qualification Requirements for Distilled Spirits Plants
 
Sec. 5172. Application

    The application for registration required by section 5171(c) shall, 
in such manner and form as the Secretary may by regulations prescribe, 
identify the applicant and persons interested in the business (or 
businesses) covered by the application, show the nature, location and 
extent of the premises, show the specific type or types of operations to 
be conducted on such premises, and show any other information which the 
Secretary may by regulations require for the purpose of carrying out the 
provisions of this chapter.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1349; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(13), July 26, 1979, 
93 Stat. 282.)


                            Prior Provisions

    A prior section 5172, act Aug. 16, 1954, ch. 736, 68A Stat. 627, 
related to ``conditions precedent to carrying on business of 
distilling'', prior to the general revision of this chapter by Pub. L. 
85-859 and is covered in part by this section. See also sections 
5171(a), 5173(a), 5178(a)(1)(A), and 5601(a)(2), (4) of this title.
    Provisions similar to those comprising this section were contained 
in prior sections 5175(a), 5178, 5231, 5243(a), 5271, 5301 to 5303, 
5305, and 5331(a)(1), act Aug. 16, 1954, ch. 736, 68A Stat. 628, 631, 
643, 645, 650, 654, 655, 657, 661, prior to the general revision of this 
chapter by Pub. L. 85-859.


                               Amendments

    1979--Pub. L. 96-39 substituted ``section 5171(c)'' for ``section 
5171(a)''.
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.


                    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.
