26 USC § 5180 - Signs

---
identifier: "/us/usc/t26/s5180"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5180 - Signs"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5180"
section_name: "Signs"
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. 1355; 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)(19), July 26, 1979, 93 Stat. 283.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1355; 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)(19), July 26, 1979, 93 Stat. 283.)

## Editorial Notes

### Prior Provisions

A prior section 5180, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

Provisions similar to those comprising this section were contained in prior section 5274, , , prior to the general revision of this chapter by .

### Amendments

1979—Subsec. (a).  substituted “distilled spirits operation” for “distilling, bonded warehousing, rectifying, or bottling of distilled spirits”.

1976—Subsec. (a).  struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

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