
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5401]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
                         Subchapter G--Breweries
 
                          PART I--ESTABLISHMENT
 
Sec. 5401. Qualifying documents


(a) Notice

    Every brewer shall, before commencing or continuing business, file 
with the officer designated for that purpose by the Secretary a notice 
in writing, in such form and containing such information as the 
Secretary shall by regulations prescribe as necessary to protect and 
insure collection of the revenue.

(b) Bonds

    Every brewer, on filing notice as provided by subsection (a) of his 
intention to commence business, shall execute a bond to the United 
States in such reasonable penal sum as the Secretary shall by regulation 
prescribe as necessary to protect and insure collection of the revenue. 
The bond shall be conditioned (1) that the brewer shall pay, or cause to 
be paid, as herein provided, the tax required by law on all beer, 
including all beer removed for transfer to the brewery from other 
breweries owned by him as provided in section 5414; (2) that he shall 
pay or cause to be paid the tax on all beer removed free of tax for 
export as provided in section 5053(a), which beer is not exported or 
returned to the brewery; and (3) that he shall in all respects 
faithfully comply, without fraud or evasion, with all requirements of 
law relating to the production and sale of any beer aforesaid. Once in 
every 4 years, or whenever required so to do by the Secretary, the 
brewer shall execute a new bond or a continuation certificate, in the 
penal sum prescribed in pursuance of this section, and conditioned as 
above provided, which bond or continuation certificate shall be in lieu 
of any former bond or bonds, or former continuation certificate or 
certificates, of such brewer in respect to all liabilities accruing 
after its approval. If the contract of surety between the brewer and the 
surety on an expiring bond or continuation certificate is continued in 
force between the parties for a succeeding period of not less than 4 
years, the brewer may submit, in lieu of a new bond, a certificate 
executed, under penalties of perjury, by the brewer and the surety 
attesting to continuation of the bond, which certificate shall 
constitute a bond subject to all provisions of law applicable to bonds 
given pursuant to this section.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1388; 
amended Pub. L. 91-673, Sec. 3(a), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 
94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                            Prior Provisions

    A prior section 5401, act Aug. 16, 1954, ch. 736, 68A Stat. 674, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.
    1971--Subsec. (b). Pub. L. 91-673 permitted bonding requirement to 
be satisfied by continuation of an existing bond, with such continuation 
being subject to Government approval in the same manner as a new bond 
and required that the continuation certificate be executed by both the 
brewer and the surety, under penalties of perjury.


                    Effective Date of 1971 Amendment

    Amendment by Pub. L. 91-673 effective on first day of first calendar 
month which begins more than 90 days after Jan. 12, 1971, see section 5 
of Pub. L. 91-673, set out as a note under section 5056 of this title.


                             Effective Date

    Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-
859, set out as a note under section 5001 of this title.
