26 USC 5148: Cross references

26 USC 5148: Cross references 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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§5148. Cross references

(1) For penalties for willful nonpayment of special taxes, see section 5691.

(2) For penalties applicable to this part generally, see subchapter J.

(3) For penalties, authority for assessments, and other general and administrative provisions applicable to this part, see subtitle F.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1348 ; amended Pub. L. 94–455, title XIX, §1905(b)(3)(E), Oct. 4, 1976, 90 Stat. 1822 .)

Prior Provisions

A prior section 5148, act Aug. 16, 1954, ch. 736, 68A Stat. 626 , related to "Application of State laws", prior to the general revision of this chapter by Pub. L. 85–859. See section 5145 of this title.

Provisions similar to those comprising subd. (1) of this section were contained in a prior section 5142(d), act Aug. 16, 1954, ch. 736, 68A Stat. 624 , prior to the general revision of this chapter by Pub. L. 85–859.

A prior section 5149, act Aug. 16, 1954, ch. 736, 68A Stat. 626 , related to "Application of subpart", prior to the general revision of this chapter by Pub. L. 85–859. See section 5147 of this title.

Amendments

1976-Par. (3). Pub. L. 94–455 inserted reference to authority for assessments.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.