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26 U.S.C. § 5179 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5179. Registration of stills

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) Requirements.--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) Cross references.--

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

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Cite this article: FindLaw.com - 26 U.S.C. § 5179 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5179. Registration of stills - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-5179/

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