Nonpartisan civic infrastructure
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26 U.S.C. § 5403

U.S. CodeFederal
Cross references
About This Law
/us/usc/t26/s5403
Title
26 — Internal Revenue Code
Chapter
STE/CH51
Release
119-84
Release Date
2026-04-17

Section Text

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(1) For authority of Secretary to disapprove brewers’ bonds, see section 5551. (2) For authority of Secretary to require the installation and use of meters, tanks, and other apparatus, see section 5552. (3) For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, § 3(f)(3), Sept. 13, 1982, 96 Stat. 1064.) Editorial Notes Prior ProvisionsA prior section 5403, act Aug. 16, 1954, ch. 736, 68A Stat. 674, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Amendments1982—Par. (3). Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”. 1976—Par. (1). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

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