26 USC Subtitle E, CHAPTER 51, Subchapter J, PART V: Front Matter

26 USC Subtitle E, CHAPTER 51, Subchapter J, PART V: Front Matter

26 USC Subtitle E, CHAPTER 51, Subchapter J, PART V: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter J-Penalties, Seizures, and Forfeitures Relating to LiquorsPART V-PENALTIES APPLICABLE TO OCCUPATIONAL TAXES

Jump To: Prior ProvisionsAmendments

PART V-PENALTIES APPLICABLE TO OCCUPATIONAL TAXES

Sec.

5691.

Penalties for nonpayment of special taxes.

[5692.

Repealed.]

Prior Provisions

A prior part V consisted of sections 5691 to 5693, 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)(B)(iii), Dec. 22, 1987, 101 Stat. 1330–448 , struck out "relating to liquors" after "taxes" in item 5691.

1968- Pub. L. 90–618, title II, §206(b), Oct. 22, 1968, 82 Stat. 1235 , struck out item 5692 "Penalties relating to posting of special tax stamps".