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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5180 Signs us united_states_code code_section 26 INTERNAL REVENUE CODE 51 DISTILLED SPIRITS, WINES, AND BEER 5180 26 U.S.C. § 5180 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5180 data/legal/raw/us/code/title-26/usc26.xml 6097b8ceca4fbfbef2b592d6dbb4e4fad6fc55216e5e305f57427ab25abe6116 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 22440fd2dbc8c179173c282aa85bdbe915617ec6673bd23ec51ba8056922a011 2026-07-04 official
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26 U.S.C. § 5180 - Signs

Text

(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 For penalty and forfeiture relating to failure to post sign or improperly posting such sign, see section 5681.

(Added Pub. L. 85859, title II, § 201, Sept. 2, 1958, 72 Stat. 1355; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 9639, title VIII, § 807(a)(19), July 26, 1979, 93 Stat. 283.)

Notes

Editorial Notes

Prior ProvisionsA 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. 85859. 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. 85859.

Amendments1979—Subsec. (a). Pub. L. 9639 substituted “distilled spirits operation” for “distilling, bonded warehousing, rectifying, or bottling of distilled spirits”. 1976—Subsec. (a). Pub. L. 94455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 AmendmentAmendment by Pub. L. 9639 effective Jan. 1, 1980, see section 810 of Pub. L. 9639, set out as a note under section 5001 of this title.