26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart G: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart G: 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 G-General Provisions
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Subpart G-General Provisions

Sec.
5141.
Registration.
5142.
Payment of tax.
5143.
Provisions relating to liability for occupational taxes.
[5144.
Repealed.]
5145.
Application of State laws.
5146.
Preservation and inspection of records, and entry of premises for inspection.
5147.
Application of subpart.
5148.
Suspension of occupational tax.
5149.
Cross references.

        

Repeal of Subpart

Pub. L. 109–59, title XI, §11125(a)(1)(E), (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imposed for periods before such date, this subpart, other than sections 5142, 5143, 5145, and 5146 of this title, is repealed.

Prior Provisions

A prior subpart G, consisting of sections 5141 to 5149, related to general provisions, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

2004- Pub. L. 108–357, title II, §246(c), Oct. 22, 2004, 118 Stat. 1449 , added items 5148 and 5149 and struck out former item 5148 "Cross references".

1976- Pub. L. 94–455, title XIX, §1905(b)(3)(D)(ii), Oct. 4, 1976, 90 Stat. 1822 , struck out item 5144 "Supply of stamps".