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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 5172: Application

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER

The application for registration required by section 5171(c) shall, in such manner and form as the Secretary may by regulations prescribe, identify the applicant and persons interested in the business (or businesses) covered by the application, show the nature, location and extent of the premises, show the specific type or types of operations to be conducted on such premises, and show any other information which the Secretary may by regulations require for the purpose of carrying out the provisions of this chapter.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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