26 USC 5115: Sign required on premises
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26 USC 5115: Sign required on premises Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART II-OCCUPATIONAL TAXSubpart D-Wholesale Dealers

§5115. Sign required on premises

(a) Requirements

Every wholesale dealer in liquors who is required to pay special tax as such dealer shall, in the manner and form prescribed by regulations issued by the Secretary, place and keep conspicuously on the outside of the place of such business a sign, exhibiting, in plain and legible letters, the name or firm of the wholesale dealer, with the words: "wholesale liquor dealer." The requirements of this subsection will be met by the posting of a sign of the character prescribed herein, but with words conforming to the designation on the dealer's special tax stamp.

(b) Penalty

For penalty for failure to post sign, or for posting sign without paying the special tax, see section 5681.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1342 ; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 .)

Prior Provisions

A prior section 5115, act Aug. 16, 1954, ch. 736, 68A Stat. 620 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. See section 5205(d) of this title.

Provisions similar to those comprising this section were contained in prior section 5116, act Aug. 16, 1954, ch. 736, 68A Stat. 620 , prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1976-Subsec. (a). Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Section Referred to in Other Sections

This section is referred to in section 5681 of this title.