26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart A: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart A: 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 TAXSubpart A-Proprietors of Distilled Spirits Plants, Bonded Wine Cellars, Etc.
Jump To: Prior Provisions

Subpart A-Proprietors of Distilled Spirits Plants, Bonded Wine Cellars, Etc.

Sec.
5081.
Imposition and rate of tax.

        

Prior Provisions

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.