# § 5401. Qualifying documents
**(a)** **Notice** Every brewer shall, before commencing or continuing business, file with the officer designated for that purpose by the Secretary a notice in writing, in such form and containing such information as the Secretary shall by regulations prescribe as necessary to protect and insure collection of the revenue.
**(b)** **Bonds** Every brewer, on filing notice as provided by subsection (a) of his intention to commence business, shall execute a bond to the United States in such reasonable penal sum as the Secretary shall by regulation prescribe as necessary to protect and insure collection of the revenue. The bond shall be conditioned (1) that the brewer shall pay, or cause to be paid, as herein provided, the tax required by law on all beer, including all beer removed for transfer to the brewery from other breweries owned by him as provided in section 5414; (2) that he shall pay or cause to be paid the tax on all beer removed free of tax for export as provided in section 5053(a), which beer is not exported or returned to the brewery; and (3) that he shall in all respects faithfully comply, without fraud or evasion, with all requirements of law relating to the production and sale of any beer aforesaid. Once in every 4 years, or whenever required so to do by the Secretary, the brewer shall execute a new bond or a continuation certificate, in the penal sum prescribed in pursuance of this section, and conditioned as above provided, which bond or continuation certificate shall be in lieu of any former bond or bonds, or former continuation certificate or certificates, of such brewer in respect to all liabilities accruing after its approval. If the contract of surety between the brewer and the surety on an expiring bond or continuation certificate is continued in force between the parties for a succeeding period of not less than 4 years, the brewer may submit, in lieu of a new bond, a certificate executed, under penalties of perjury, by the brewer and the surety attesting to continuation of the bond, which certificate shall constitute a bond subject to all provisions of law applicable to bonds given pursuant to this section.
**(c)** **Exception from bond requirements for certain breweries** Subsection (b) shall not apply to any taxpayer for any period described in section 5551(d).
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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1388; amended Pub. L. 91–673, § 3(a), Jan. 12, 1971, 84 Stat. 2056; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 114–113, div. Q, title III, § 332(b)(2)(C), Dec. 18, 2015, 129 Stat. 3106.)
## Editorial Notes
### Prior Provisions
A prior section 5401, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
### Amendments
2015—Subsec. (c). added subsec. (c).
1976— struck out “or his delegate” after “Secretary” wherever appearing.
1971—Subsec. (b). permitted bonding requirement to be satisfied by continuation of an existing bond, with such continuation being subject to Government approval in the same manner as a new bond and required that the continuation certificate be executed by both the brewer and the surety, under penalties of perjury.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2015 Amendment
Amendment by applicable to any calendar quarters beginning more than 1 year after , see , set out as a note under .
### Effective Date of 1971 Amendment
Amendment by effective on first day of first calendar month which begins more than 90 days after , see , set out as a note under .
### Effective Date
Section effective , see , set out as a note under .