Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
48 lines
1.9 KiB
Markdown
48 lines
1.9 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 5403"
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description: "Cross references"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "51"
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chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
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section: "5403"
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citation: "26 U.S.C. § 5403"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s5403"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "0261a14ee99f2ebba5a1fcc5d6b6cfc69fd0bac7d02ec7cae65f498e62320b40"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "e79d3c4bfb23eae154916acff4b05dc05c24ff61539e196e11a144cb32537ed9"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 5403 - Cross references
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## Text
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(1) For authority of Secretary to disapprove brewers’ bonds, see section 5551.
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(2) For authority of Secretary to require the installation and use of meters, tanks, and other apparatus, see section 5552.
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(3) For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code.
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(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, § 3(f)(3), Sept. 13, 1982, 96 Stat. 1064.)
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## Notes
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Editorial Notes
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Prior ProvisionsA 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.
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Amendments1982—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”.
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