
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: 26USC5177]

 
                     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. 5177. Other provisions relating to bonds


(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, Sec. 201, Sept. 2, 1958, 72 Stat. 1353; 
amended Pub. L. 94-455, title XIX, Sec. 1905(b)(6)(B), Oct. 4, 1976, 90 
Stat. 1823; Pub. L. 96-39, title VIII, Sec. 807(a)(17), July 26, 1979, 
93 Stat. 282; Pub. L. 97-258, Sec. 3(f)(3), Sept. 13, 1982, 96 Stat. 
1064.)


                            Prior Provisions

    A prior section 5177, act Aug. 16, 1954, ch. 736, 68A Stat. 628, 
related to ``conditions of approval of distiller's bond'', prior to the 
general revision of this chapter by Pub. L. 85-859. See section 
5173(b)(1) of this title.
    Prior section 5177(a) was a general provision. See section 5171(a) 
of this title.
    Prior section 5177(b)(1) to (3) related to ownership, consent of 
owner, or indemnity bond. See section 5173(b)(1)(A) to (C) of this 
title.
    Prior section 5177(b)(4) related to judicial sale. See section 
5173(b)(3) of this title.
    Prior section 5177(c) related to situation of distillery. See 
sections 5173(b)(1) and 5551(c) of this title.
    Prior section 5177(d) was a cross reference to penalty for improper 
approval of distiller's bond, and to general provisions relating to 
approval, disapproval and appeal on bonds. See subsec. (a) of this 
section and section 5551 of this title.
    Provisions similar to those comprising subsec. (b) of this section 
were contained in prior sections 5176(e) and 5232(d), act Aug. 16, 1954, 
ch. 736, 68A Stat. 630, 644, prior to the general revision of this 
chapter by Pub. L. 85-859.


                               Amendments

    1982--Subsec. (b)(1). Pub. L. 97-258 substituted ``section 9303 of 
title 31, United States Code'' for ``6 U.S.C. 15''.
    1979--Subsec. (a). Pub. L. 96-39 struck out ``, 5174,'' after 
``sections 5173''.
    1976--Subsec. (b)(2). Pub. L. 94-455 substituted ``5601(b)'' for 
``5601(b)(2)''.


                    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.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 1905(d) 
of Pub. L. 94-455, set out as a note under section 5005 of this title.
