26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II: 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 TAX
Jump To: Future AmendmentsPrior ProvisionsAmendments

PART II-OCCUPATIONAL TAX

Subpart
A.
Proprietors of distilled spirits plants, bonded wine cellars, etc.
B.
Brewer.
C.
Manufacturers of stills.
D.
Wholesale dealers.
E.
Retail dealers.
F.
Nonbeverage domestic drawback claimants.
G.
General provisions.

        

Amendment of Analysis

Pub. L. 109–59, title XI, §11125(b)(1)(A), (c), Aug. 10, 2005, 119 Stat. 1953 , 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, part heading is amended by substituting "MISCELLANEOUS PROVISIONS" for "OCCUPATIONAL TAX" and table of subparts is amended to read as follows:


A.
Manufacturers of stills.
B.
Nonbeverage domestic drawback claimants.
C.
Recordkeeping by dealers.
D.
Other provisions.

        

Prior Provisions

A prior part II, consisting of subparts A to G, related to occupational tax, 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)(C), Dec. 22, 1987, 101 Stat. 1330–448 , added item relating to subpart A.

1979- Pub. L. 96–39, title VIII, §807(b)(3), July 26, 1979, 93 Stat. 290 , struck out item relating to subpart A "Rectifier" in table of subparts comprising part II.