26 USC § 5272 - Bonds

---
identifier: "/us/usc/t26/s5272"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5272 - Bonds"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5272"
section_name: "Bonds"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "D"
subchapter_name: "Industrial Use of Distilled Spirits"
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. 1372; amended Pub. L. 94–455, title XIX, §§ 1905(c)(3), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834.)"
---


# § 5272. Bonds

**(a)** **Requirements** Before any permit required by section 5271(a) is granted, the Secretary may require a bond, in such form and amount as he may prescribe, to insure compliance with the terms of the permit and the provisions of this chapter.

**(b)** **Exceptions** No bond shall be required in the case of permits issued to the United States or any governmental agency thereof, or to the several States or any political subdivision thereof, or to the District of Columbia.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1372; amended Pub. L. 94–455, title XIX, §§ 1905(c)(3), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834.)

## Editorial Notes

### Prior Provisions

A prior section 5272, , , related to requirement and approval of bond as condition to commencing business of rectifier of spirits, prior to the general revision of this chapter by . See section 5173(a), (d) of this title.

Provisions similar to those comprising this section were contained in prior sections 5304(a)(5) and 5310(d), , , 658, prior to the general revision of this chapter by .

### Amendments

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

Subsec. (b). , struck out “and Territories” after “several States”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1976 Amendment

Amendment by  effective on first day of first month which begins more than 90 days after , see , set out as a note under .