26 USC 5148: Suspension of occupational tax
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26 USC 5148: Suspension of occupational tax Text contains those laws in effect on January 8, 2008
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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§5148. Suspension of occupational tax

(a) In general

Notwithstanding sections 5081, 5091, 5111, 5121, and 5131, the rate of tax imposed under such sections for the suspension period shall be zero. During such period, persons engaged in or carrying on a trade or business covered by such sections shall register under section 5141 and shall comply with the recordkeeping requirements under this part.

(b) Suspension period

For purposes of subsection (a), the suspension period is the period beginning on July 1, 2005, and ending on June 30, 2008.

(Added Pub. L. 108–357, title II, §246(a), Oct. 22, 2004, 118 Stat. 1448 .)

Repeal of Section

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provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed.

Prior Provisions

A prior section 5148 was renumbered section 5149 of this title.

Another prior section 5148, act Aug. 16, 1954, ch. 736, 68A Stat. 626 , related to "Application of State laws", prior to the general revision of this chapter by Pub. L. 85–859. See section 5145 of this title.