26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart G: Front Matter
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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Repealed.]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 Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

1976- Pub. L. 94–455, title XIX, §1905(b)(3)(D)(ii), Oct. 4, 1976, 90 Stat. 1822 , struck out item 5144 "Supply of stamps".

Subpart Referred to in Other Sections

This subpart is referred to in sections 5112, 5276, 5731 of this title.