26 U.S.C. § 5021 to 5026

Pub. L. 85–859, title II, § 201Sept. 2, 195872 Stat. 1328 Section 5021, added , , , provided for imposition of a tax on rectified distilled spirits or wines.

act Aug. 16, 1954, ch. 736 68A Stat. 606 Pub. 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, § 201Sept. 2, 195872 Stat. 1328 Pub. L. 86–75, § 3(a)(4)June 30, 195973 Stat. 157 Pub. L. 86–564, title II, § 202(a)(6)June 30, 196074 Stat. 290 Pub. L. 87–72, § 3(a)(6)June 30, 196175 Stat. 193 Pub. L. 87–508, § 3(a)(5)June 28, 196276 Stat. 114 Pub. L. 88–52, § 3(a)(6)June 29, 196377 Stat. 72 Pub. L. 88–348, § 2(a)(6)June 30, 196478 Stat. 237 Pub. L. 89–44, title V, § 501(b)June 21, 196579 Stat. 150 Section 5022, added , , ; amended , , ; , , ; , , ; , , ; , , ; , , ; , , , imposed a tax on cordials and liqueurs containing wine.

Aug. 16, 1954, ch. 736 68A Stat. 606 Mar. 30, 1955, ch. 18, § 3(a)(6) 69 Stat. 14 Mar. 29, 1956, ch. 115, § 3(a)(6) 70 Stat. 66 Mar. 29, 1957Pub. L. 85–12, § 3(a)(4)71 Stat. 9 June 30, 1958Pub. L. 85–475, § 3(a)(4)72 Stat. 259 Pub. 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, § 201Sept. 2, 195872 Stat. 1328 Section 5023, added , , , imposed a tax on the blending of beverage rums and brandies.

act Aug. 16, 1954, ch. 736 68A Stat. 606 Pub. 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, § 201Sept. 2, 195872 Stat. 1328 Section 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. 736 68A Stat. 607 Pub. 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, § 201Sept. 2, 195872 Stat. 1328 Pub. L. 89–44, title VIII, § 805(b)June 21, 196579 Stat. 161 Pub. L. 94–455, title XIXOct. 4, 197690 Stat. 1818 Pub. L. 95–176Nov. 14, 197791 Stat. 1366 Section 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. 736 68A Stat. 607 Pub. 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. 736 68A Stat. 606 Pub. 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, § 201Sept. 2, 195872 Stat. 1330 Pub. L. 94–455, title XIXOct. 4, 197690 Stat. 1822 Section 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. 736 68A Stat. 608 Pub. 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. 736 68A Stat. 609 Pub. 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. 736 68A Stat. 609 Pub. 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

Jan. 1, 1980section 810 of Pub. L. 96–39section 5001 of this titleRepeal effective , see , set out as an Effective Date of 1979 Amendment note under .