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INTERNAL REVENUE CODE OF 1954
Subchapter D—Rectifying Plants Part I. Establishment, Part II. Operation.
PART I—ESTABLISHMENT Sec. Sec. Sec. Sec. Sec.
5271. 6272. 6273. 6274. 5275.
Notice of business of rectifier. Bond. Premises. Sign required on premises. Cross references.
SEC. 5271. NOTICE OF BUSINESS OF RECTIFIER.
(a) REQUIREMENTS.—Every person engaged in, or intending to be engaged in, the business of a rectifier, shall give notice in writing, subscribed by him, to the Secretary or his delegate, stating his name and residence, and if a company or firm, the name and residence of each member thereof, and the name and residence of every person interested or to be interested in the business, the precise place where such business is to be carried on; and if such business is carried on in a city, the residence and place of business shall be indicated by the name of the street and number of the building. The notice shall also state the process by which the applicant intends to rectify, purify or refine distilled spirits, that such rectifying premises are not on the premises of any distUlery registered for the distillation of spirits, and such additional particulars, as the Secretary or his delegate may by regulations prescribe. In case of any change in the location, form, capacity, ownership, agency, superintendency, or in the persons interested in the business of such rectifying establishment, notice thereof, in writing, shall be given to the Secretary or his delegate. Every notice required by this section shall be in such form, contain such additional particulars, and be submitted at such time or times, as the Secretary or his delegate may by regulations prescribe. (b)
PENALTY.—
For penalty for violation of this section, see section 5603. SEC. 5272. BOND. (a) REQUIREMENT.—The business of a rectifier of spirits shall be carried on, and the tax on rectified spirits and wines shall be paid, under such bonds as the Secretary or his delegate may by regulations prescribe. (b) APPROVAL OP BOND AS CONDITION TO COMMENCING B U S I N E S S. — For provisions relating to approval of bond as condition to commencing business of a rectifier, see section 5551. SEC. 5273. PREMISES.
(a) GENERAL.—The premises of a rectifier shall be as described in his notice and, whether they consist of an entire building or of rooms in a building, shall have means of ingress from and egress into a public street or yard, or into a public hall or elevator shaft leading into a §5271
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