Title 26 — Internal Revenue CodeRelease 119-73
§5180 Signs
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter B— - Qualification Requirements for Distilled Spirits Plants › § 5180
Summary
Those operating a distilled spirits business must post and keep a clear sign outside showing their name and the kind of business. The Secretary sets rules for the sign’s form and content. Penalties are in section 5681.
Full Legal Text
Title 26, §5180
Internal Revenue Code — Source: USLM XML via OLRC
(a)Every person engaged in distilled spirits operations shall place and keep conspicuously on the outside of his place of business a sign showing the name of such person and denoting the business, or businesses, in which engaged. The sign required by this subsection shall be in such form and contain such information as the Secretary shall by regulations prescribe.
(b)For penalty and forfeiture relating to failure to post sign or improperly posting such sign, see section 5681.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5180, act Aug. 16, 1954, ch. 736, 68A Stat. 632, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising this section were contained in prior section 5274, act Aug. 16, 1954, ch. 736, 68A Stat. 651, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1979—Subsec. (a). Pub. L. 96–39 substituted “distilled spirits operation” for “distilling, bonded warehousing, rectifying, or bottling of distilled spirits”. 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1979 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5180
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73