26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart G: 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 G-General Provisions
Subpart G-General Provisions
Sec.
5141.
Registration.
5142.
Payment of tax.
5143.
Provisions relating to liability for occupational taxes.
[5144.
Repealed.]
5145.
Application of State laws.
5146.
Preservation and inspection of records, and entry of premises for inspection.
5147.
Application of subpart.
5148.
Cross references.
Prior Provisions
A prior subpart G, consisting of sections 5141 to 5149, related to general provisions, prior to the general revision of this chapter by
Amendments
1976-
Subpart Referred to in Other Sections
This subpart is referred to in sections 5112, 5276, 5731 of this title.