§5180 — Title 26 Internal Revenue Code | U.S. Code

Summary

People who run businesses that make distilled spirits must put and keep a clear sign on the outside of their place of business that shows their name and says what kind of business they do. The Secretary sets rules about how the sign must look and what it must say, and failing to post a proper sign can lead to penalties under section 5681.

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.

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.

§5180 Signs