Subchapter B—Qualification Requirements for Distilled Spirits Plants
Editorial Notes
Prior Provisions
A prior subchapter B, Distilleries, consisted of part I, Establishment, part II, Operation, and part III, General Provisions Relating to Distilleries and Distilled Spirits, and consisted of sections 5171 to 5180, 5191 to 5197, and 5211 to 5217, respectively, prior to the general revision of this chapter by
Amendments
2018—
1980—
1979—
§5171. Establishment
(a) Certain operations may be conducted only on bonded premises
Except as otherwise provided by law, operations as a distiller, warehouseman, or processor may be conducted only on the bonded premises of a distilled spirits plant by a person who is qualified under this subchapter.
(b) Establishment of distilled spirits plant
A distilled spirits plant may be established only by a person who intends to conduct at such plant operations as a distiller, as a warehouseman, or as both.
(c) Registration
(1) In general
Each person shall, before commencing operations at a distilled spirits plant (and at such other times as the Secretary may by regulations prescribe), make application to the Secretary for, and receive notice of, the registration of such plant.
(2) Application required where new operations are added
No operation in addition to those set forth in the application made pursuant to paragraph (1) may be conducted at a distilled spirits plant until the person has made application to the Secretary for, and received notice of, the registration of such additional operation.
(3) Secretary may establish minimum capacity and level of activity requirements
The Secretary may by regulations prescribe for each type of operation minimum capacity and level of activity requirements for qualifying premises as a distilled spirits plant.
(4) Applicant must comply with law and regulations
No plant (or additional operation) shall be registered under this section until the applicant has complied with the requirements of law and regulations in relation to the qualification of such plant (or additional operation).
(d) Permits
(1) Requirements
Each person required to file an application for registration under subsection (c) whose distilled spirits operations (or any part thereof) are not required to be covered by a basic permit under the Federal Alcohol Administration Act (27 U.S.C. secs. 203 and 204) shall, before commencing the operations (or part thereof) not so covered, apply for and obtain a permit under this subsection from the Secretary to engage in such operations (or part thereof). Subsections (b), (c), (d), (e), (f), (g), and (h) of section 5271 are hereby made applicable to persons filing applications and permits required by or issued under this subsection.
(2) Exceptions for agencies of a State or political subdivisions
Paragraph (1) shall not apply to any agency of a State or political subdivision thereof or to any officer or employee of any such agency, and no such agency, officer, or employee shall be required to obtain a permit thereunder.
(e) Cross references
(1) For penalty for failure of a distiller or processor to file application for registration as required by this section, see section 5601(a)(2).
(2) For penalty for the filing of a false application by a distiller, warehouseman, or processor of distilled spirits, see section 5601(a)(3).
(Added
Editorial Notes
References in Text
The Federal Alcohol Administration Act, referred to in subsec. (d)(1), is act Aug. 29, 1935, ch. 814,
Prior Provisions
A prior section 5171, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising subsecs. (a), (b)(1) and (c) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by
| Present subsecs.: | Prior sections |
|---|---|
| (a) | 5172, 5175(a), 5177(a), 5178, 5231, 5243(a), 5271(a), 5301–5303, 5305, 5331(a)(1). |
| (b)(1) | 5301–5303, 5304(a)(1). |
| (c) | 5175(b), 5271(b). |
The prior sections, act Aug. 16, 1954, ch. 736, are set out in
Amendments
1979—Subsecs. (a), (b).
Subsec. (c).
Subsec. (d).
Subsec. (e).
1976—Subsec. (b)(1).
Subsec. (b)(3).
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1976 Amendment
Amendment by section 1905(a)(13) of
Effective Date
Section effective July 1, 1959, see section 210(a)(1) of
Transitional Rules Relating to All-In-Bond Method
"(a)
"(1)
"(2)
"(b)
"(1) the person engaged in operations at such premises is registered under such section with respect to such premises as a distiller or warehouseman, and
"(2) such premises meet the minimum capacity and level of activity requirements for that type of operation."
§5172. Application
The application for registration required by section 5171(c) shall, in such manner and form as the Secretary may by regulations prescribe, identify the applicant and persons interested in the business (or businesses) covered by the application, show the nature, location and extent of the premises, show the specific type or types of operations to be conducted on such premises, and show any other information which the Secretary may by regulations require for the purpose of carrying out the provisions of this chapter.
(Added
Editorial Notes
Prior Provisions
A prior section 5172, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising this section were contained in prior sections 5175(a), 5178, 5231, 5243(a), 5271, 5301 to 5303, 5305, and 5331(a)(1), act Aug. 16, 1954, ch. 736,
Amendments
1979—
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
§5173. Bonds
(a) Operations at, and withdrawals from, distilled spirits plant must be covered by bond
(1) Operations
Except as provided under section 5551(d), no person intending to establish a distilled spirits plant may commence operations at such plant unless such person has furnished bond covering operations at such plant.
(2) Withdrawals
Except as provided under section 5551(d), no distilled spirits (other than distilled spirits withdrawn under section 5214 or 7510) may be withdrawn from bonded premises except on payment of tax unless the proprietor of the bonded premises has furnished bond covering such withdrawal.
(b) Operations bonds
The bond required by paragraph (1) of subsection (a) shall meet the requirements of paragraph (1), (2), or (3) of this subsection:
(1) One plant bond
The bond covers operations at a single distilled spirits plant.
(2) Adjacent wine cellar bond
The bond covers operations at a distilled spirits plant and at an adjacent bonded wine cellar.
(3) Area bond
The bond covers operations at 2 or more distilled spirits plants (and adjacent bonded wine cellars) which—
(A) are located in the same geographical area (as designated in regulations prescribed by the Secretary), and
(B) are operated by the same person (or, in the case of a corporation, by such corporation and its controlled subsidiaries).
(c) Withdrawal bonds
The bond required by paragraph (2) of subsection (a) shall cover withdrawals from 1 or more bonded premises the operations at which could be covered by the same operations bond under subsection (b).
(d) Unit bonds
Under regulations prescribed by the Secretary, the requirements of paragraphs (1) and (2) of subsection (a) shall be treated as met by a unit bond which covers both operations at, and withdrawals from, 1 or more bonded premises which could be covered by the same operations bond under subsection (b).
(e) Terms and conditions
(1) In general
Any bond furnished under this section shall be conditioned that the person furnishing the bond—
(A) will faithfully comply with all provisions of law and regulations relating to the activities covered by such bond, and
(B) will pay—
(i) all taxes imposed by this chapter, and
(ii) all penalties incurred by, or fines imposed on, such person for violation of any such provision.
(2) Other terms and conditions
Any bond furnished under this section shall contain such other terms and conditions as may be required by regulations prescribed by the Secretary.
(f) Amount
(1) In general
The penal sum of any bond shall be the amount determined under regulations prescribed by the Secretary.
(2) Maximum and minimum amount
The Secretary shall by regulations prescribe a minimum amount and a maximum amount for each type of bond which may be furnished under this section.
(g) Total amount available
The total amount of any bond furnished under this section shall be available for the satisfaction of any liability incurred under the terms and conditions of such bond.
(h) Special rules
For purposes of this section—
(1) Withdrawal bonds
In the case of any bond furnished under this section which covers withdrawals but not operations—
(A) such bond shall be in addition to the operations bond, and
(B) if distilled spirits are withdrawn under such bond, the operations bond shall no longer cover liability for payment of the tax on the spirits withdrawn.
(2) Adjacent wine cellars
(A) Requirements
No wine cellar shall be treated as being adjacent to a distilled spirits plant unless—
(i) such distilled spirits plant is qualified under this subchapter for the production of distilled spirits, and
(ii) such wine cellar and the distilled spirits plant are operated by the same person (or, in the case of a corporation, by such corporation and its controlled subsidiaries).
(B) Bond in lieu of wine cellar bond
In the case of any adjacent wine cellar, a bond furnished under this section which covers operations at such wine cellar shall be in lieu of any bond which would otherwise be required under section 5354 with respect to such wine cellar (other than supplemental bonds required under the second sentence of section 5354).
(Added
Editorial Notes
Prior Provisions
A prior section 5173, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising subsecs. (a), (b), (b)(1), (b)(1)(A) to (C), (b)(3), (c), (c)(1), (d) and (e)(1) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by
| Present subsecs.: | Prior sections |
|---|---|
| (a) | 5172, 5176(a), 5231, 5232(a), 5272(a), 5301–5303, 5304(a)(5), 5305, 5311(a)(3). |
| (b) | 5176 (a), (d). |
| (b)(1) | 5176(a), 5177(c). |
| (b)(1)(A)–(C) | 5177(b)(1)–(3). |
| (b)(3) | 5177(b)(4). |
| (c) | 5232(a), 5302, 5303, 5306, 5331(a)(3). |
| (c)(1) | 5232(a). |
| (d) | 5272(a). |
| (e)(1) | 5304(a)(5). |
The prior sections, act Aug. 16, 1954, ch. 736, are set out in
Amendments
2015—Subsec. (a)(1).
Subsec. (a)(2).
1979—
1976—
1971—Subsec. (b)(1).
Subsec. (b)(2).
Subsec. (b)(4).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Amendment by
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1971 Amendment
Amendment by
Transitional Rules Relating to All-In-Bond Method
[§5174. Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July 26, 1979, 93 Stat. 282 ]
Section, added
A prior section 5174, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising subsec. (a)(1) of section 5174, added by
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective Jan. 1, 1980, see section 810 of
§5175. Export bonds
(a) Requirements
No distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse, without payment of tax unless the exporter has furnished bond to cover such withdrawal under such regulations and conditions, and in such form and penal sum, as the Secretary may prescribe.
(b) Exception where proprietor withdraws spirits for exportation
In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of section 5173(a) covering such premises shall cover such exportation, and subsection (a) shall not apply.
(c) Cancellation or credit of export bonds
The bonds given under subsection (a) shall be cancelled or credited and the bonds liable under subsection (b) credited if there is such proof of exportation as the Secretary may by regulations require.
(Added
Editorial Notes
Prior Provisions
A prior section 5175, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising this section were contained in a prior section 5247(a), act Aug. 16, 1954, ch. 736,
Amendments
1997—Subsec. (c).
1979—Subsec. (a).
Subsec. (b).
1977—Subsec. (a).
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1977 Amendment
Amendment by
Continuation of Distiller's Notice and Bond
§5176. New or renewed bonds
(a) General
New bonds shall be required under sections 5173 and 5175 in case of insolvency or removal of any surety, and may, at the discretion of the Secretary, be required in any other contingency affecting the validity or impairing the efficiency of such bond.
(b) Bonds
If the proprietor of a distilled spirits plant fails or refuses to furnish a bond required under paragraph (1) of section 5173(a) or to renew the same, and neglects to immediately withdraw the spirits and pay the tax thereon, the Secretary shall proceed to collect the tax.
(Added
Editorial Notes
Prior Provisions
A prior section 5176(c), act Aug. 16, 1954, ch. 736,
Prior section 5176(a), (b), (d), (e), related to distiller's bond: form and approval; additional bond; exemption from survey requirements; and cross references, prior to the general revision of this chapter by
Provisions similar to those comprising this section were contained in prior section 5232(c), act Aug. 16, 1954, ch. 736,
Amendments
1979—Subsec. (a).
Subsec. (b).
1976—
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
Continuation of Distiller's Notice and Bond
Authority to waive requirements for filing notice and executing new bond on May 1, 1959, if distiller and surety have executed consent to continuation of the terms of existing bond to cover operations from May 1, 1959 to June 30, 1959, see section 210(f) of
§5177. Other provisions relating to bonds
(a) General provisions relating to bonds
The provisions of section 5551 shall be applicable to the bonds required by or given under sections 5173 and 5175.
(b) Cross references
(1) For deposit of United States bonds or notes in lieu of sureties, see
(2) For penalty and forfeiture for failure or refusal to give bond, or for giving false, forged, or fraudulent bond, or carrying on the business of a distiller without giving bond, see sections 5601(a)(4), 5601(a)(5), 5601(b), and 5615(3).
(Added
Editorial Notes
Prior Provisions
A prior section 5177, act Aug. 16, 1954, ch. 736,
Prior section 5177(a) was a general provision. See
Prior section 5177(b)(1) to (3) related to ownership, consent of owner, or indemnity bond. See section 5173(b)(1)(A) to (C) of this title.
Prior section 5177(b)(4) related to judicial sale. See
Prior section 5177(c) related to situation of distillery. See
Prior section 5177(d) was a cross reference to penalty for improper approval of distiller's bond, and to general provisions relating to approval, disapproval and appeal on bonds. See subsec. (a) of this section and
Provisions similar to those comprising subsec. (b) of this section were contained in prior sections 5176(e) and 5232(d), act Aug. 16, 1954, ch. 736,
Amendments
1982—Subsec. (b)(1).
1979—Subsec. (a).
1976—Subsec. (b)(2).
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1976 Amendment
Amendment by
§5178. Premises of distilled spirits plants
(a) Location, construction, and arrangement
(1) General
(A) The premises of a distilled spirits plant shall be as described in the application required by section 5171(c). The Secretary shall prescribe such regulations relating to the location, construction, arrangement, and protection of distilled spirits plants as he deems necessary to facilitate inspection and afford adequate security to the revenue.
(B) No distilled spirits plant for the production of distilled spirits shall be located in any dwelling house, in any shed, yard, or inclosure connected with any dwelling house, or on board any vessel or boat, or on premises where beer or wine is made or produced, or liquors of any description are retailed, or on premises where any other business is carried on (except when authorized under subsection (b)).
(C) Notwithstanding any other provision of this chapter relating to distilled spirits plants the Secretary may approve the location, construction, arrangement, and method of operation of any establishment which was qualified to operate on the date preceding the effective date of this section if he deems that such location, construction, arrangement, and method of operation will afford adequate security to the revenue.
(2) Production operations
(A) Any person establishing a distilled spirits plant may, as described in his application for registration, produce distilled spirits from any source or substance.
(B) The distilling system shall be continuous and shall be so designed and constructed and so connected as to prevent the unauthorized removal of distilled spirits before their production gauge.
(C) The Secretary is authorized to order and require—
(i) such identification of, changes of, and additions to, distilling apparatus, connecting pipes, pumps, tanks, and any machinery connected with or used in or on the premises, and
(ii) such fastenings, locks, and seals to be part of any of the stills, tubs, pipes, tanks, and other equipment, as he may deem necessary to facilitate inspection and afford adequate security to the revenue.
(3) Warehousing operations
(A) Any person establishing a distilled spirits plant for the production of distilled spirits may, as described in the application for registration, warehouse bulk distilled spirits on the bonded premises of such plant.
(B) Distilled spirits plants for the bonded warehousing of bulk distilled spirits elsewhere than as described in subparagraph (A) may be established at the discretion of the Secretary by proprietors referred to in subparagraph (A) or by other persons under such regulations as the Secretary shall prescribe.
(4) Processing operations
Any person establishing a distilled spirits plant may, as described in the application for registration, process distilled spirits on the bonded premises of such plant.
(b) Use of premises for other businesses
The Secretary may authorize the carrying on of such other businesses (not specifically prohibited by section 5601(a)(6)) on premises of distilled spirits plants, as he finds will not jeopardize the revenue. Such other businesses shall not be carried on until an application to carry on such business has been made to and approved by the Secretary.
(c) Cross references
(1) For provisions authorizing the Secretary to require installation of meters, tanks, and other apparatus, see section 5552.
(2) For penalty for distilling on prohibited premises, see section 5601(a)(6).
(3) For provisions relating to the bottling of distilled spirits labeled as alcohol, see section 5235.
(4) For provisions relating to the unauthorized use of distilled spirits in any manufacturing process, see section 5601(a)(9).
(Added
Editorial Notes
Prior Provisions
A prior section 5178, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising subsecs. (a)(1)(A), (B), (2)(A) to (C), (3), (4)(A), (B), (D), (5), (b), (c)(1), (2), (4) of this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by
| Present subsecs.: | Prior sections |
|---|---|
| (a)(1)(A) | 5172, 5173(a), 5231, 5271(a), 5273(a), 5305. |
| (a)(1)(B) | 5171(a). |
| (a)(2)(A) | 5307. |
| (a)(2)(B) | 5173(b). |
| (a)(2)(C) | 5173(a), (c). |
| (a)(3) | 5231, 5243(a), 5302. |
| (a)(4)(A) | 5243(a). |
| (a)(4)(B), (D) | 5271(a), 5273(a). |
| (a)(5) | 5303, 5305, 5331(a)(1). |
| (b) | 5171(a). |
| (c)(1) | 5173(d)(1), 5273(b)(1). |
| (c)(2) | 5171(b). |
| (c)(4) | 5216(b). |
The prior sections, act Aug. 16, 1954, ch. 736, are set out in
Amendments
1979—Subsec. (a)(1)(A).
Subsec. (a)(2).
Subsec. (a)(3).
Subsec. (a)(4).
Subsec. (a)(5).
1977—Subsec. (a)(3)(D).
1976—
1971—Subsec. (a)(4)(A).
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
Effective Date of 1977 Amendment
Amendment by
Effective Date of 1971 Amendment
Amendment by
§5179. Registration of stills
(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).
(Added
Editorial Notes
Prior Provisions
A prior section 5179, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising this section were contained in prior sections 5174 and 5275(2), act Aug. 16, 1954, ch. 736,
Amendments
1984—Subsec. (b)(2).
1976—Subsec. (a).
Subsec. (b)(1).
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by
Effective Date of 1976 Amendment
Amendment by section 1905(b)(6)(C) of
§5180. Signs
(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
Editorial Notes
Prior Provisions
A prior section 5180, act Aug. 16, 1954, ch. 736,
Provisions similar to those comprising this section were contained in prior section 5274, act Aug. 16, 1954, ch. 736,
Amendments
1979—Subsec. (a).
1976—Subsec. (a).
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by
§5181. Distilled spirits for fuel use
(a) In general
(1) Purposes for which plant may be established
On such application and bond and in such manner as the Secretary may prescribe by regulation, a person may establish a distilled spirits plant solely for the purpose of—
(A) producing, processing, and storing, and
(B) using or distributing,
distilled spirits to be used exclusively for fuel use.
(2) Regulations
In prescribing regulations under paragraph (1) and in carrying out the provisions of this section, the Secretary shall, to the greatest extent possible, take steps to—
(A) expedite all applications;
(B) establish a minimum bond; and
(C) generally encourage and promote (through regulation or otherwise) the production of alcohol for fuel purposes.
(b) Authority to exempt
The Secretary may by regulation provide for the waiver of any provision of this chapter (other than this section or any provision requiring the payment of tax) for any distilled spirits plant described in subsection (a) if the Secretary finds it necessary to carry out the provisions of this section.
(c) Special rules for small plant production
(1) Applications
(A) In general
An application for an operating permit for an eligible distilled spirits plant shall be in such a form and manner, and contain such information, as the Secretary may by regulations prescribe; except that the Secretary shall, to the greatest extent possible, take steps to simplify the application so as to expedite the issuance of such permits.
(B) Receipt of application
Within 15 days of receipt of an application under subparagraph (A), the Secretary shall send a written notice of receipt to the applicant, together with a statement as to whether the application meets the requirements of subparagraph (A). If such a notice is not sent and the applicant has a receipt indicating that the Secretary has received an application, paragraph (2) shall apply as if a written notice required by the preceding sentence, together with a statement that the application meets the requirements of subparagraph (A), had been sent on the 15th day after the date the Secretary received the application.
(C) Multiple applications
If more than one application is submitted with respect to any eligible distilled spirits plant in any calendar quarter, the provisions of this section shall apply only to the first application submitted with respect to such plant during such quarter. For purposes of the preceding sentence, if a corrected or amended first application is filed, such application shall not be considered as a separate application, and the 15-day period referred to in subparagraph (A) shall commence with receipt of the corrected or amended application.
(2) Determination
(A) In general
In any case in which the Secretary under paragraph (1)(B) has notified an applicant of receipt of an application which meets the requirements of paragraph (1)(A), the Secretary shall make a determination as to whether such operating permit is to be issued, and shall notify the applicant of such determination, within 45 days of the date on which notice was sent under paragraph (1)(B).
(B) Failure to make determination
If the Secretary has not notified an applicant within the time prescribed under subparagraph (A), the application shall be treated as approved.
(C) Rejection of application
If the Secretary determines under subparagraph (A) that a permit should not be issued—
(i) the Secretary shall include in the notice to the applicant of such determination under subparagraph (A) detailed reasons for such determination, and
(ii) such determination shall not prejudice any further application for such operating permit.
(3) Bond
No bond shall be required for an eligible distilled spirits plant. For purposes of section 5212 and subsection (e)(2) of this section, the premises of an eligible distilled spirits plant shall be treated as bonded premises.
(4) Eligible distilled spirits plant
The term "eligible distilled spirits plant" means a plant which is used to produce distilled spirits exclusively for fuel use and the production from which does not exceed 10,000 proof gallons per year.
(d) Withdrawal free of tax
Distilled spirits produced under this section may be withdrawn free of tax from the bonded premises (and any premises which are not bonded by reason of subsection (c)(3)) of a distilled spirits plant exclusively for fuel use as provided in section 5214(a)(12).
(e) Prohibited withdrawal, use, sale, or disposition
(1) In general
Distilled spirits produced under this section shall not be withdrawn, used, sold, or disposed of for other than fuel use.
(2) Rendering unfit for use
For protection of the revenue and under such regulations as the Secretary may prescribe, distilled spirits produced under this section shall, before withdrawal from the bonded premises of a distilled spirits plant, be rendered unfit for beverage use by the addition of substances which will not impair the quality of the spirits for fuel use.
(f) Definition of distilled spirits
For purposes of this section, the term "distilled spirits" does not include distilled spirits produced from petroleum, natural gas, or coal.
(Added
Editorial Notes
Prior Provisions
A prior section 5181 was renumbered 5182 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
§5182. Cross references
For provisions requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.
(Added
Editorial Notes
Prior Provisions
Provisions similar to those comprising this section were contained in a prior section 5275(3), act Aug. 16, 1954, ch. 736,
Amendments
2018—
2005—
1979—
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Amendment by
Effective Date of 1979 Amendment
Amendment by