FEDERAL · 26 U.S.C. · Chapter 51
Signs
Current through Pub. L. 119-102
(a)Requirements
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)Penalty
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26 U.S.C. § 5180 (Signs) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. Gainey
380 U.S. 63 (Supreme Court, 1965)
Robert F. O'Neal v. United States
411 F.2d 131 (Fifth Circuit, 1969)
Ralph Dupoint v. United States
388 F.2d 39 (Fifth Circuit, 1968)
Lee Gilliland, Wilmon Roy Green and Melvin Franklin Pearce v. United States
385 F.2d 912 (Fifth Circuit, 1967)
Jacob Harper v. United States
383 F.2d 795 (Fifth Circuit, 1967)
Sam Tate Davis, John David Davis and Bobby Howard Phillips v. United States
385 F.2d 919 (Fifth Circuit, 1967)
United States v. Roy Whitehead
424 F.2d 446 (Sixth Circuit, 1970)
Archie Lee Reynolds v. United States
289 F.2d 698 (Tenth Circuit, 1961)
United States v. LaBerge
267 F. Supp. 686 (D. Maryland, 1967)
United States v. Augustus Hunt
419 F.2d 1 (Third Circuit, 1970)
United States v. Fine
293 F. Supp. 189 (E.D. Tennessee, 1968)
United States v. Marion Lee Ivey
310 F.2d 227 (Fourth Circuit, 1962)
United States v. Edward Johnson and Lonnie Eugene Johnson
434 F.2d 816 (Sixth Circuit, 1970)
United States v. Fred McKinley Mabe
400 F.2d 77 (Fourth Circuit, 1968)
Williams v. United States
297 F. Supp. 1030 (E.D. North Carolina, 1969)
United States v. Ralph Dupoint
417 F.2d 972 (Fifth Circuit, 1969)
Ray Jackson Cribb v. United States
397 F.2d 361 (Fifth Circuit, 1968)
United States v. Whitlock
325 F. Supp. 36 (E.D. Tennessee, 1971)
United States v. Floyd Mayfield
439 F.2d 136 (Sixth Circuit, 1971)
Source Credit
History
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1355; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, §807(a)(19), July 26, 1979, 93 Stat. 283.)
Editorial Notes
For penalty and forfeiture relating to failure to post sign or improperly posting such sign, see section 5681.
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 Amendment
Amendment 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.
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 Amendment
Amendment 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.