
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: 26USC5179]

 
                     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. 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).

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1355; 
amended Pub. L. 94-455, title XIX, Secs. 1905(b)(6)(C), 1906(b)(13)(A), 
Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 98-369, div. A, title IV, 
Sec. 451(b)(1), July 18, 1984, 98 Stat. 819.)


                            Prior Provisions

    A prior section 5179, act Aug. 16, 1954, ch. 736, 68A Stat. 631, 
related to ``survey of distillery'', prior to the general revision of 
this chapter by Pub. L. 85-859.
    Provisions similar to those comprising this section were contained 
in prior sections 5174 and 5275(2), act Aug. 16, 1954, ch. 736, 68A 
Stat. 630, 651, prior to the general revision of this chapter by Pub. L. 
85-859.


                               Amendments

    1984--Subsec. (b)(2). Pub. L. 98-369 substituted ``notification to 
set up a still, boiler, or other vessel for distilling, see section 
5101(a)(2)'' for ``permit to set up a still, boiler or other vessel for 
distilling, see section 5105''.
    1976--Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (b)(1). Pub. L. 94-455, Sec. 1905(b)(6)(C), struck out ``, 
5601(b)(1),'' after ``5601(a)(1)''.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective on first day of first calendar 
month which begins more than 90 days after July 18, 1984, see section 
456(a) of Pub. L. 98-369, set out as an Effective Date note under 
section 5101 of this title.


                    Effective Date of 1976 Amendment

    Amendment by section 1905(b)(6)(C) of 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 5505, 5511, 5601, 5615 of 
this title.
