26 U.S.C. § 5179 — Registration of stills
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 161 words · no verdicts yet
Anyone who has a still or distilling apparatus that has been set up in their possession, custody, or control must register it with the Secretary immediately after it is set up. The person must sign and file a written statement giving the exact location, type and capacity of the still, its owner and the owner’s residence, and the purpose for which it has been or will be used. A still or apparatus that is not used and is not intended to be used to distill, redistill, or recover distilled spirits does not have to be registered under this section.
Anyone who has a still or distilling apparatus that has been set up in their possession, custody, or control must register it with the Secretary* immediately after it is set up. The person must sign and file a written statement giving the exact location, type and capacity of the still, its owner and the owner’s residence, and the purpose for which it has been or will be used. A still or apparatus that is not used and is not intended to be used to distill, redistill, or recover distilled spirits* does not have to be registered under this section.
(a) Requirements. The person must register the still or apparatus and provide the information described above.
(b) Cross references.
(1) For penalties and forfeitures concerning unregistered stills, see sections 5601(a)(1) and 5615(1).
(2) For the notice required before setting up a still, boiler, or other vessel for distilling, see section 5101(a)(2).
This section does not define “still,” “distilling apparatus,” or “distilled spirits*.”
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).
For penalty and forfeiture provisions relating to unregistered stills, see sections 5601(a)(1) and 5615(1).
For provisions requiring notification to set up a still, boiler, or other vessel for distilling, see section 5101(a)(2).
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1355; amended Pub. L. 94–455, title XIX, §§ 1905(b)(6)(C), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 98–369, div. A, title IV, § 451(b)(1), July 18, 1984, 98 Stat. 819.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1355
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1823, 1834
- 1984Amended · Pub. L. 98-369 · 98 Stat. 819
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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