Category: Excise Taxes
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26-U.S.C.-5043
26-U.S.C.-5043 §5043 – Collection of Taxes On Wines Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part I > Subpart C > Section 5043 Details Reference: Section 5043 Legend: §5043 – Collection of Taxes On Wines USCode Year: 2013 Provision Content (a) Persons liable for payment The taxes on wine provided for in this subpart shall be paid— (1) Bonded wine cellars…
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26-U.S.C.-5351
26-U.S.C.-5351 §5351 – Bonded Wine Cellar Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part I > Section 5351 Details Reference: Section 5351 Legend: §5351 – Bonded Wine Cellar USCode Year: 2013 Provision Content Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under…
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26-U.S.C.-5351
26-U.S.C.-5351 §5351 – Bonded Wine Cellar Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part I > Section 5351 Details Reference: Section 5351 Legend: §5351 – Bonded Wine Cellar USCode Year: 2013 Provision Content Any person establishing premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine (other than wine produced exempt from tax under…
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Subchapter E –
Subchapter E – Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors Pathway Title 26 > Subtitle E > Chapter 52 > Subchapter E Details Reference: Subchapter E Legend: Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors USCode Year: 2013 Provision Content Amendments 1987—Pub.…
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26-U.S.C.-5055
26-U.S.C.-5055 §5055 – Drawback of Tax Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part I > Subpart D > Section 5055 Details Reference: Section 5055 Legend: §5055 – Drawback of Tax USCode Year: 2013 Provision Content On the exportation of beer, brewed or produced in the United States, the brewer thereof shall be allowed a drawback equal in amount to the…
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26-U.S.C.-5055
26-U.S.C.-5055 §5055 – Drawback of Tax Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part I > Subpart D > Section 5055 Details Reference: Section 5055 Legend: §5055 – Drawback of Tax USCode Year: 2013 Provision Content On the exportation of beer, brewed or produced in the United States, the brewer thereof shall be allowed a drawback equal in amount to the…
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26-U.S.C.-5382
26-U.S.C.-5382 §5382 – Cellar Treatment of Natural Wine Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part III > Section 5382 Details Reference: Section 5382 Legend: §5382 – Cellar Treatment of Natural Wine USCode Year: 2013 Provision Content (a) Proper cellar treatment (1) In general Proper cellar treatment of natural wine constitutes— (A) subject to paragraph (2), those practices and…
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26-U.S.C.-4051
26-U.S.C.-4051 §4051 – Imposition of Tax On Heavy Trucks and Trailers Sold At Retail Pathway Title 26 > Subtitle D > Chapter 31 > Subchapter C > Section 4051 Details Reference: Section 4051 Legend: §4051 – Imposition of Tax On Heavy Trucks and Trailers Sold At Retail USCode Year: 2013 Provision Content (a) Imposition of tax (1) In general There is hereby imposed…
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Chapter 38 – Repealed
Chapter 38 – Repealed Repealed Pathway Title 26 > Subtitle D > Chapter 38 Details Reference: Chapter 38 Legend: Repealed USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Title 26 – Internal Revenue Code in the Legal Encyclopedia: Excise Taxes In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere…
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26-U.S.C.-4051
26-U.S.C.-4051 §4051 – Imposition of Tax On Heavy Trucks and Trailers Sold At Retail Pathway Title 26 > Subtitle D > Chapter 31 > Subchapter C > Section 4051 Details Reference: Section 4051 Legend: §4051 – Imposition of Tax On Heavy Trucks and Trailers Sold At Retail USCode Year: 2013 Provision Content (a) Imposition of tax (1) In general There is hereby imposed…