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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 5067. Cross Reference
For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1338, § 5066; renumbered § 5067, Pub. L. 91–659, § 3(a), Jan. 8, 1971, 84 Stat. 1965.)
Provisions similar to those comprising this section were contained in former section 5065, act Aug. 16, 1954, ch. 736, 68A Stat. 615, prior to the general revision of this chapter by Pub. L. 85–859.
Subpart
A. Proprietors of distilled spirits plants, bonded wine cellars, etc.
B. Brewer.
C. Manufacturers of stills.
D. Wholesale dealers.
E. Retail dealers.
F. Nonbeverage domestic drawback claimants.
G. General provisions.
A prior part II, consisting of subparts A to G, related to occupational tax, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
1987—Pub. L. 100–203, title X, § 10512(a)(1)(C), Dec. 22, 1987, 101 Stat. 1330–448, added item relating to subpart A.
1979—Pub. L. 96–39, title VIII, § 807(b)(3), July 26, 1979, 93 Stat. 290, struck out item relating to subpart A "Rectifier" in table of subparts comprising part II.
Part Referred to in Other Sections
This part is referred to in sections 5691, 6423 of this title.
Subpart A—Proprietors of Distilled Spirits Plants, Bonded Wine Cellars, Etc.
Sec.
5081. Imposition and rate of tax.
A prior subpart A, consisted of sections 5081 to 5084 of this title, prior to repeal by Pub. L. 96–39, title VIII, § 803(b), July 26, 1979, 93 Stat. 274, effective Jan. 1, 1980.
Section 5081, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1338, imposed a tax on rectifiers of distilled spirits or wines.
Another prior section 5081, act Aug. 16, 1954, ch. 736, 68A Stat. 615, imposed a tax on rectifiers of distilled spirits or wines, prior to the general revision of this chapter by Pub. L. 85–859.
Section 5082, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1338, defined "rectifier".
Another prior section 5082, act Aug. 16, 1954, ch. 736, 68A Stat. 616, defined "rectifier", prior to the general revision of this chapter by Pub. L. 85–859.
Section 5083, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1338; amended Pub. L. 89–44, title VIII, § 805(f)(7), June 21, 1965, 79 Stat. 161, enumerated source authority for 15 exemptions from tax under sections 5021 and 5081 of this title.
Another prior section 5083, act Aug. 16, 1954, ch. 736, 68A Stat. 616, enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to the general revision of this chapter by Pub. L. 85–859.
Section 5084, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1339, made cross references to other provisions relating to rectification.
Another prior section 5084, act Aug. 16, 1954, ch. 736, 68A Stat. 616, made cross references to other provisions relating to rectification, prior to the general revision of this chapter by Pub. L. 85–859.
Contents:
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 5067. Cross Reference," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 24, 2025, http://www.originalsources.com/Document.aspx?DocID=5DVV8UUMD9BZ27J.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 5067. Cross Reference." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 24 Mar. 2025. http://www.originalsources.com/Document.aspx?DocID=5DVV8UUMD9BZ27J.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 5067. Cross Reference' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 24 March 2025, from http://www.originalsources.com/Document.aspx?DocID=5DVV8UUMD9BZ27J.
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