26-U.S.C.-5276

[§5276 – Repealed. Pub. L. 109-59, Title Xi, §11125(A)(3), Aug. 10, 2005, 119 Stat. 1953]

Pathway

Title 26 > Subtitle E > Chapter 51 > Subchapter D > Section 5276

Details

• Reference: Section 5276
• Legend: [§5276 – Repealed. Pub. L. 109-59, Title Xi, §11125(A)(3), Aug. 10, 2005, 119 Stat. 1953]
• USCode Year: 2013

Provision Content

Section, added Pub. L. 100–203, title X, §10512(e)(1), Dec. 22, 1987, 101 Stat. 1330–448; amended Pub. L. 100–647, title II, §2004(t)(1), title VI, §6105(a), (b), Nov. 10, 1988, 102 Stat. 3609, 3711; Pub. L. 101–239, title VII, §7816(o), Dec. 19, 1989, 103 Stat. 2422, related to occupational tax on permit holders.

Prior Provisions

A prior section 5281, act Aug. 16, 1954, ch. 736, 68A Stat. 651, related to regulation of business rectifier, prior to the general revision of this chapter by Pub. L. 85–859.

A prior section 5282, act Aug. 16, 1954, ch. 736, 68A Stat. 651, related to rectification of spirits, prior to the general revision of this chapter by Pub. L. 85–859.

A prior section 5283, act Aug. 16, 1954, ch. 736, 68A Stat. 652, related to examination of rectifying premises, prior to the general revision of this chapter by Pub. L. 85–859.

A prior section 5284, act Aug. 16, 1954, ch. 736, 68A Stat. 652, related to prohibited hours for removal of distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859.

A prior section 5285, act Aug. 16, 1954, ch. 736, 68A Stat. 652, related to records and returns, prior to the general revision of this chapter by Pub. L. 85–859.

Effective Date of Repeal

Repeal effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as an Effective Date of 2005 Amendment note under section 5002 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-5222 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-5222, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

26-U.S.C.-5243 in the Legal Encyclopedia: Wines

In this entry about 26-U.S.C.-5243, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.

26-U.S.C.-5251, in the Legal Encyclopedia: Distilled Spirits

In this entry about 26-U.S.C.-5251,, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.

26-U.S.C.-5234 in the Legal Encyclopedia: And Beer

In this entry about 26-U.S.C.-5234, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.

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