26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART II-OCCUPATIONAL TAX
Jump To: Prior ProvisionsAmendments

PART II-OCCUPATIONAL TAX

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.

        

Prior 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 .

Amendments

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.