{"data":{"id":"us/26-u.s.c.-5272","jurisdiction":"us","citation":"26 U.S.C. § 5272","heading":"Bonds","body":"(a) RequirementsBefore 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) ExceptionsNo 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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"4ec79966ae05a4efb7c51b8a155f6ef2caea7ab917442570a652ac9e5df9409d","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5271","next":"us/26-u.s.c.-5273"},"notice":"GroundRules: Original legal text. Not legal advice."}