26 USC 5147: Application of subpart
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26 USC 5147: Application of subpart Text contains those laws in effect on January 4, 1995
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
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§5147. Application of subpart

The provisions of this subpart shall extend to and apply to the special taxes imposed by the other subparts of this part and to the persons on whom such taxes are imposed.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1348 .)

Prior Provisions

A prior section 5147, act Aug. 16, 1954, ch. 736, 68A Stat. 626 , made a cross reference to provision respecting keeping of list of special taxpayers for public inspection, prior to the general revision of this chapter by Pub. L. 85–859.

Provisions similar to those comprising this section were contained in a prior section 5149, act Aug. 16, 1954, ch. 736, 68A Stat. 626 , prior to the general revision of this chapter by Pub. L. 85–859.