Source: http://www.law.cornell.edu/uscode/text/26/5221?qt-us_code_tabs=0
Timestamp: 2014-10-24 11:47:11
Document Index: 10429549

Matched Legal Cases: ['§ 5221', '§ 5221', '§ 5221', '§ 201', '§ 1906', '§ 806']

26 U.S. Code § 5221 - Commencement, suspension, and resumption of operations | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle E › Chapter 51 › Subchapter C › Part II › Subpart B › § 5221 26 U.S. Code § 5221 - Commencement, suspension, and resumption of operations
Commencement, suspension, and resumption The proprietor of a distilled spirits plant authorized to produce distilled spirits shall not commence production operations until written notice has been given to the Secretary stating when operations will begin. Any proprietor of a distilled spirits plant desiring to suspend production of distilled spirits shall give notice in writing to the Secretary, stating when he will suspend such operations. Pursuant to such notice, an internal revenue officer shall take such action as the Secretary shall prescribe to prevent the production of distilled spirits. No proprietor, after having given such notice, shall, after the time stated therein, produce distilled spirits on such premises until he again gives notice in writing to the Secretary stating the time when he will resume operations. At the time stated in the notice of resuming such operations an internal revenue officer shall take such action as is necessary to permit operations to be resumed. The notices submitted under this section shall be in such form and submitted in such manner as the Secretary may by regulations require. Nothing in this section shall apply to suspensions caused by unavoidable accidents; and the Secretary shall prescribe regulations to govern such cases of involuntary suspension.
Penalty For penalty and forfeiture for carrying on the business of distiller after having given notice of suspension, see sections 5601
(a)(14) and 5615
(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1364; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–39, title VIII, § 806(b),July 26, 1979, 93 Stat. 279.)
Provisions similar to those comprising subsec. (a) of this section were contained in prior section 5191(a), act Aug. 16, 1954, ch. 736, 68A Stat. 632, prior to the general revision of this chapter by Pub. L. 85–859.
1979—Subsec. (a). Pub. L. 96–39substituted “until written notice has been given to the Secretary stating when operations will begin” for “until an internal revenue officer has been assigned to the premises”.