26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart D: 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 D-Wholesale Dealers

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Subpart D-Wholesale Dealers

Sec.

5111.

Imposition and rate of tax.

5112.

Definitions.

5113.

Exemptions.

5114.

Records.

[5115.

Repealed.]

5116.

Packaging distilled spirits for industrial uses.

5117.

Prohibited purchases by dealers.

Repeal of Subpart and Redesignation of Subpart F as Subpart B

Pub. L. 109–59, title XI, §11125(a)(1)(C), (b)(3)(A), (B), (c), Aug. 10, 2005, 119 Stat. 1953 , 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this subpart, other than sections 5114 and 5116, is repealed and subpart F of this part and sections 5131 to 5134 are redesignated as subpart B and sections 5111 to 5114, respectively, and subpart B analysis is amended to read as follows:

5111.

Eligibility.

5112.

Registration and regulation.

5113.

Investigation of claims.

5114.

Drawback.

Prior Provisions

A prior subpart D, consisting of sections 5111 to 5116, related to wholesale dealers, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

1997- Pub. L. 105–34, title XIV, §1415(b)(3), Aug. 5, 1997, 111 Stat. 1047 , struck out item 5115 "Sign required on premises".