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Title 26 — Internal Revenue CodeRelease 119-73

§5179 Registration of Stills

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter B— Qualification Requirements for Distilled Spirits Plants › § 5179

Last updated Apr 6, 2026|Official source

Summary

Anyone who has a still or distilling apparatus set up must register it with the government right away. The written registration must state where the still is located, its kind and capacity, who owns it, where the owner lives, and what it will be used for. Stills not used or meant to be used for making or recovering distilled spirits do not have to be registered. Unregistered stills can bring penalties and forfeiture under other sections.

Full Legal Text

Title 26, §5179

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)(1)For penalty and forfeiture provisions relating to unregistered stills, see section 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).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

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 section 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, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (b)(1). Pub. L. 94–455, § 1905(b)(6)(C), struck out “, 5601(b)(1),” after “5601(a)(1)”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1984 AmendmentAmendment 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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5179

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73