26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart C: 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 C-Manufacturers of Stills

Jump To: Future AmendmentsPrior Provisions

Subpart C-Manufacturers of Stills

Sec.

5101.

Notice of manufacture of still; notice of set up of still.

5102.

Definition of manufacturer of stills.

Redesignation and Enactment of Subpart

Pub. L. 109–59, title XI, §11125(b)(2), (4), (c), Aug. 10, 2005, 119 Stat. 1953 , 1954, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this subpart is redesignated as subpart A of this part and a new subpart C, consisting of sections 5121 to 5124, is added.

Prior Provisions

A prior subpart C, consisting of sections 5101 to 5106, related to manufacturers of stills, prior to the general revision of this subpart by Pub. L. 98–369, div. A, title IV, §451(a), July 18, 1984, 98 Stat. 818 .

Another prior subpart C, consisting of sections 5101 to 5106, related to manufacturers of stills, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .