26 USC § 5176 - New or renewed bonds

---
identifier: "/us/usc/t26/s5176"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5176 - New or renewed bonds"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5176"
section_name: "New or renewed bonds"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "B"
subchapter_name: "Qualification Requirements for Distilled Spirits Plants"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1353; 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)(16), July 26, 1979, 93 Stat. 282.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1353; 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)(16), July 26, 1979, 93 Stat. 282.)

## Editorial Notes

### Prior Provisions

A prior section 5176(c), , , consisted of provisions similar to those comprising subsec. (a) of this section, prior to the general revision of this chapter by .

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 . See sections 5173(a), (b), 5174(a)(1) and 5177 of this title.

Provisions similar to those comprising this section were contained in prior section 5232(c), , , prior to the general revision of this chapter by .

### Amendments

1979—Subsec. (a). , struck out “, 5174,” after “sections 5173”.

Subsec. (b). , substituted reference to paragraph (1) of section 5173(a) for reference to section 5173(c) and struck out provisions relating to failure or refusal of the proprietor of a distilled spirits plant to withdraw any spirits from storage on bonded premises before the expiration of the time limited on the bond and pay the tax thereon.

1976— struck out “or his delegate” after “Secretary” wherever appearing.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

Amendment by  effective , see , set out as a note under .

### Continuation of Distiller’s Notice and Bond

Authority to waive requirements for filing notice and executing new bond on , if distiller and surety have executed consent to continuation of the terms of existing bond to cover operations from  to , see , set out as a note under .