Category: Excise Taxes

  • 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…

  • 26-U.S.C.-5176

    26-U.S.C.-5176 §5176 – New Or Renewed Bonds Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter B > Section 5176 Details Reference: Section 5176 Legend: §5176 – New Or Renewed Bonds USCode Year: 2013 Provision Content (a) General New bonds shall be required under sections 5173 and 5175 in case of insolvency or removal of any surety, and may, at the…

  • Chapter 38 – Repealed

    Chapter 38 – Repealed Repealed Pathway Title 26 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 Chapter 38 Details Reference: Chapter 38 Legend: Repealed USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Title 26 – Internal Revenue Code in the Legal Encyclopedia: Excise Taxes In this entry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…

  • 26-U.S.C.-5603

    26-U.S.C.-5603 §5603 – Penalty Relating to Records, Returns and Reports Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter J > Part I > Section 5603 Details Reference: Section 5603 Legend: §5603 – Penalty Relating to Records, Returns and Reports USCode Year: 2013 Provision Content (a) Fraudulent noncompliance Any person required by this chapter (other than subchapters F and G) or regulations issued…

  • 26-U.S.C.-5603

    26-U.S.C.-5603 §5603 – Penalty Relating to Records, Returns and Reports Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter J > Part I > Section 5603 Details Reference: Section 5603 Legend: §5603 – Penalty Relating to Records, Returns and Reports USCode Year: 2013 Provision Content (a) Fraudulent noncompliance Any person required by this chapter (other than subchapters F and G) or regulations issued…

  • 26-U.S.C.-5673

    26-U.S.C.-5673 §5673 – Forfeiture For Flagrant and Willful Removal of Beer Without Taxpayment Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter J > Part III > Section 5673 Details Reference: Section 5673 Legend: §5673 – Forfeiture For Flagrant and Willful Removal of Beer Without Taxpayment USCode Year: 2013 Provision Content For flagrant and willful removal of taxable beer for consumption or sale,…

  • 26-U.S.C.-5021

    26-U.S.C.-5021 [§5021 – §§5021 to 5026. Repealed. Pub. L. 96-39, Title Viii, §803(A), July 26, 1979, 93 Stat. 274] Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part I > Subpart B – Section 5021 Details Reference: Section 5021 Legend: [§5021 – §§5021 to 5026. Repealed. Pub. L. 96-39, Title Viii, §803(A), July 26, 1979, 93 Stat. 274] USCode Year:…

  • 26-U.S.C.-5673

    26-U.S.C.-5673 §5673 – Forfeiture For Flagrant and Willful Removal of Beer Without Taxpayment Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter J > Part III > Section 5673 Details Reference: Section 5673 Legend: §5673 – Forfeiture For Flagrant and Willful Removal of Beer Without Taxpayment USCode Year: 2013 Provision Content For flagrant and willful removal of taxable beer for consumption or sale,…

  • 26-U.S.C.-5243

    26-U.S.C.-5243 §5243 – Sale of Abandoned Spirits For Denaturation Without Collection of Tax Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter C > Part II > Subpart D > Section 5243 Details Reference: Section 5243 Legend: §5243 – Sale of Abandoned Spirits For Denaturation Without Collection of Tax USCode Year: 2013 Provision Content Notwithstanding any other provision of law, any distilled spirits abandoned to…

  • 26-U.S.C.-5243

    26-U.S.C.-5243 §5243 – Sale of Abandoned Spirits For Denaturation Without Collection of Tax Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter C > Part II > Subpart D > Section 5243 Details Reference: Section 5243 Legend: §5243 – Sale of Abandoned Spirits For Denaturation Without Collection of Tax USCode Year: 2013 Provision Content Notwithstanding any other provision of law, any distilled spirits abandoned to…