26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart F: 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 F-Nonbeverage Domestic Drawback Claimants

Jump To: Future AmendmentsPrior Provisions

Subpart F-Nonbeverage Domestic Drawback Claimants

Sec.

5131.

Eligibility and rate of tax.

5132.

Registration and regulation.

5133.

Investigation of claims.

5134.

Drawback.

Redesignation of Subpart F and Enactment of Subpart D

Pub. L. 109–59, title XI, §11125(b)(3)(A), (10), (c), Aug. 10, 2005, 119 Stat. 1953 , 1955, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this subpart is redesignated subpart B and a new subpart D is added with subpart heading and analysis to read as follows:

Subpart D-Other Provisions

Sec.

5131.

Packaging distilled spirits for industrial uses.

5132.

Prohibited purchases by dealers.

Prior Provisions

A prior subpart F, consisting of sections 5131 to 5134, related to nonbeverage domestic drawback claimants, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .