Category: Excise Taxes

  • Part IV – General

    Part IV – General General Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part IV Details Reference: Part IV Legend: General USCode Year: 2013 Provision Content Prior Provisions A prior part IV consisted of sections 5391 and 5392 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2,…

  • Part IV – General

    Part IV – General General Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part IV Details Reference: Part IV Legend: General USCode Year: 2013 Provision Content Prior Provisions A prior part IV consisted of sections 5391 and 5392 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2,…

  • 26-U.S.C.-5871

    26-U.S.C.-5871 §5871 – Penalties Pathway Title 26 > Subtitle E > Chapter 53 > Subchapter D > Section 5871 Details Reference: Section 5871 Legend: §5871 – Penalties USCode Year: 2013 Provision Content Any person who violates or fails to comply with any provisions of this chapter shall, upon conviction, be fined not more than $10,000, or be imprisoned not more than ten years,…

  • 26-U.S.C.-5551

    26-U.S.C.-5551 §5551 – General Provisions Relating to Bonds Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter I > Section 5551 Details Reference: Section 5551 Legend: §5551 – General Provisions Relating to Bonds USCode Year: 2013 Provision Content (a) Approval as condition to commencing business No individual, firm, partnership, corporation, or association, intending to commence or to continue the business of…

  • 26-U.S.C.-5276

    26-U.S.C.-5276 [§5276 – Repealed.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 Section 5276 Details Reference: Section 5276 Legend: [§5276 – Repealed.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,…

  • 26-U.S.C.-5371

    26-U.S.C.-5371 §5371 – Insurance Coverage, Etc. Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part II > Section 5371 Details Reference: Section 5371 Legend: §5371 – Insurance Coverage, Etc. USCode Year: 2013 Provision Content Any remission, abatement, refund, or credit of, or other relief from, taxes on wines or wine spirits authorized by law shall be allowed only to the…

  • 26-U.S.C.-4220

    26-U.S.C.-4220 [§4220 – §§4220 to 4225. Repealed. Pub. L. 85-859, Title I, §119(A), Sept. 2, 1958, 72 Stat. 1282] Pathway Title 26 > Subtitle D > Chapter 32 > Subchapter F > Section 4220 Details Reference: Section 4220 Legend: [§4220 – §§4220 to 4225. Repealed. Pub. L. 85-859, Title I, §119(A), Sept. 2, 1958, 72 Stat. 1282] USCode Year: 2013 Provision Content Section…

  • 26-U.S.C.-5180

    26-U.S.C.-5180 §5180 – Signs Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter B > Section 5180 Details Reference: Section 5180 Legend: §5180 – Signs USCode Year: 2013 Provision Content (a) Requirements Every person engaged in distilled spirits operations shall place and keep conspicuously on the outside of his place of business a sign showing the name of such person and…

  • Subpart A – General

    Subpart A – General General Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter C > Part II > Subpart A Details Reference: Subpart A Legend: General USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 26-U.S.C.-5179 in the Legal Encyclopedia: Excise Taxes In this entry about 26-U.S.C.-5179, find legal reference material, bibliographies and premiere content related to excise taxes in the…

  • 26-U.S.C.-5242

    26-U.S.C.-5242 §5242 – Denaturing Materials Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter C > Part II > Subpart D > Section 5242 Details Reference: Section 5242 Legend: §5242 – Denaturing Materials USCode Year: 2013 Provision Content Methanol or other denaturing materials suitable to the use for which the denatured distilled spirits are intended to be withdrawn shall be used for the denaturation of…