Title 26, Internal Revenue CodeRelease 119-102
§5403 Cross References
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter G — Breweries › PART I — ESTABLISHMENT › § 5403
Summary
Lets the Secretary reject brewers’ bonds (section 5551), require meters, tanks, and other equipment to be installed and used (section 5552), and accept United States bonds or notes instead of sureties (31 U.S.C. 9303).
Full Legal Text
Title 26, §5403
Internal Revenue Code, Source: USLM XML via OLRC
(1)For authority of Secretary to disapprove brewers’ bonds, see section 5551.
(2)For authority of Secretary to require the installation and use of meters, tanks, and other apparatus, see section 5552.
(3)For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5403, 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
1982—Par. (3). Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”. 1976—Par. (1). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5403
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102