Pub. L. 85–859, title II, § 20172 Stat. 1328Section 5021, added , , , provided for imposition of a tax on rectified distilled spirits or wines.
act Aug. 16, 1954, ch. 73668A Stat. 606Pub. L. 85–859A prior section 5021, , , related to imposition and rate of tax, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1328Pub. L. 86–75, § 3(a)(4)73 Stat. 157Pub. L. 86–564, title II, § 202(a)(6)74 Stat. 290Pub. L. 87–72, § 3(a)(6)75 Stat. 193Pub. L. 87–508, § 3(a)(5)76 Stat. 114Pub. L. 88–52, § 3(a)(6)77 Stat. 72Pub. L. 88–348, § 2(a)(6)78 Stat. 237Pub. L. 89–44, title V, § 501(b)79 Stat. 150Section 5022, added , , ; amended , , ; , , ; , , ; , , ; , , ; , , ; , , , imposed a tax on cordials and liqueurs containing wine.
Aug. 16, 1954, ch. 73668A Stat. 606Mar. 30, 1955, ch. 18, § 3(a)(6)69 Stat. 14Mar. 29, 1956, ch. 115, § 3(a)(6)70 Stat. 66Pub. L. 85–12, § 3(a)(4)71 Stat. 9Pub. L. 85–475, § 3(a)(4)72 Stat. 259Pub. L. 85–859A prior section 5022, acts , ; , ; , ; , , ; , , , imposed a tax on cordials and liqueurs containing wine, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1328Section 5023, added , , , imposed a tax on the blending of beverage rums and brandies.
act Aug. 16, 1954, ch. 73668A Stat. 606Pub. L. 85–859A prior section 5023, , , imposed a tax on blending of beverage brandies, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1328Section 5024, added , , , indicated the sources for the definitions of “rectifier”, “products of rectification”, and “distilled spirits” and referred to other definitions relating to distilled spirits as well as other definitions of general application to this title.
act Aug. 16, 1954, ch. 73668A Stat. 607Pub. L. 85–859A prior section 5024, , , defined “rectifier” and “products of rectification”, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1328Pub. L. 89–44, title VIII, § 805(b)79 Stat. 161Pub. L. 94–455, title XIX90 Stat. 1818Pub. L. 95–17691 Stat. 1366Section 5025, added , , ; amended , (f)(2)–(5), , ; , §§ 1905(a)(4), 1906(b)(13)(A), , , 1834; , §§ 5(b), 6, , , 1367, enumerated 12 exemptions from the rectification tax.
act Aug. 16, 1954, ch. 73668A Stat. 607Pub. L. 85–859A prior section 5025, , , related to exemption from rectification tax, prior to the general revision of this chapter by .
act Aug. 16, 1954, ch. 73668A Stat. 606Pub. L. 85–859Provisions similar to those comprising section 5025(e)(1), (2), (4) of this title were contained in former sections 5023, 5217(a), and 5306 of this title, , , 641, 657, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1330Pub. L. 94–455, title XIX90 Stat. 1822Section 5026, added , , ; , §§ 1905(b)(2)(B), 1906(b)(13)(A), , , 1834, related to the determination and collection of the rectification tax.
act Aug. 16, 1954, ch. 73668A Stat. 608Pub. L. 85–859A prior section 5026, , , related to determination and collection of rectification tax, prior to the general revision of this chapter by .
act Aug. 16, 1954, ch. 73668A Stat. 609Pub. L. 85–859A prior section 5027, , , related to stamp provisions applicable to rectifiers, prior to the general revision of this chapter by .
act Aug. 16, 1954, ch. 73668A Stat. 609Pub. L. 85–859A prior section 5028, , , related to cross references for penalty provisions, prior to the general revision of this chapter by .
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 810 of Pub. L. 96–39section 5001 of this titleRepeal effective , see , set out as an Effective Date of 1979 Amendment note under .