Subchapter D –
Occupational Tax
Pathway
Title 26 > Subtitle E > Chapter 52 > Subchapter D
Details
- Reference: Subchapter D
- Legend: Occupational Tax
- USCode Year: 2013
Provision Content
Prior Provisions
A prior subchapter D, relating to records of manufacturers and importers of tobacco products, etc., was redesignated subchapter E by Pub. L. 100–203, title X, §10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449.
Another prior subchapter D, which consisted of sections 5731 and 5732 of this title, was repealed by Pub. L. 89–44, title V, §502(b)(7), June 21, 1965, 79 Stat. 151, applicable on and after Jan. 1, 1966.
Amendments
2005—Pub. L. 109–59, title XI, §11125(b)(20)(D), Aug. 10, 2005, 119 Stat. 1957, added items 5732 to 5734.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5712 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-5712, 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.
28-U.S.C.-599B in the Legal Encyclopedia: Tobacco
In this entry about 28-U.S.C.-599B, find legal reference material, bibliographies and premiere content related to tobacco in the American Encyclopedia of Law, presenting a comprehensive view of the United States tobacco-specific issues, written by authorities in the field.
Topic Map
- Title 26/Subtitle E/Chapter 52/Subchapter D/Section 5731 – Imposition and Rate of Tax
- Title 26/Subtitle E/Chapter 52/Subchapter D/Section 5732 – Payment of Tax
- Title 26/Subtitle E/Chapter 52/Subchapter D/Section 5733 – Provisions Relating to Liability For Occupational Taxes
- Title 26/Subtitle E/Chapter 52/Subchapter D/Section 5734 – Application of State Laws
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