For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.
Pub. L. 85–859, title II, § 20172 Stat. 1338Pub. L. 91–659, § 3(a)84 Stat. 1965Pub. L. 116–260, div. EE, title I, § 108(a)134 Stat. 3049(Added , , , § 5066; renumbered § 5067, , , ; renumbered § 5068, , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 615Pub. L. 85–859Provisions similar to those comprising this section were contained in former section 5065, , , prior to the general revision of this chapter by .
Pub. L. 100–203, title X, § 10512(a)(1)(A)101 Stat. 1330–447Pub. L. 100–647, title VI, § 6106(a)102 Stat. 3712Pub. L. 109–59, title XI, § 11125(a)(1)(A)119 Stat. 1953A prior section 5081, added , , ; amended , (b), , , related to tax on proprietors of distilled spirits plants, bonded wine cellars, etc., prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
Pub. L. 85–859, title II, § 20172 Stat. 1338Pub. L. 96–39, title VIII93 Stat. 274Another prior section 5081, added , , , imposed a tax on rectifiers of distilled spirits or wines, prior to repeal by , §§ 803(b), 810, , , 292, effective .
act Aug. 16, 1954, ch. 73668A Stat. 615Pub. L. 85–859Another prior section 5081, , , imposed a tax on rectifiers of distilled spirits or wines, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1338Pub. L. 96–39, title VIII93 Stat. 274A prior section 5082, added , , , defined “rectifier”, prior to repeal by , §§ 803(b), 810, , , 292, effective .
act Aug. 16, 1954, ch. 73668A Stat. 616Pub. L. 85–859Another prior section 5082, , , defined “rectifier”, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1338Pub. L. 89–44, title VIII, § 805(f)(7)79 Stat. 161Pub. L. 96–39, title VIII93 Stat. 274A prior section 5083, added , , ; amended , , , enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to repeal by , §§ 803(b), 810, , , 292, effective .
act Aug. 16, 1954, ch. 73668A Stat. 616Pub. L. 85–859Another prior section 5083, , , enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1339Pub. L. 96–39, title VIII93 Stat. 274A prior section 5084, added , , , made cross references to other provisions relating to rectification, prior to repeal by , §§ 803(b), 810, , , 292, effective .
act Aug. 16, 1954, ch. 73668A Stat. 616Pub. L. 85–859Another prior section 5084, , , made cross references to other provisions relating to rectification, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1339Pub. L. 100–203, title X, § 10512(a)(2)101 Stat. 1330–448Pub. L. 109–59, title XI, § 11125(a)(1)(B)119 Stat. 1953A prior section 5091, added , , ; amended , , , related to imposition of tax on brewers, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
act Aug. 16, 1954, ch. 73668A Stat. 616Pub. L. 85–859Another prior section 5091, , , related to imposition of tax on brewers, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1339Pub. L. 95–458, § 2(b)(3)92 Stat. 1256Pub. L. 109–59, title XI, § 11125(a)(1)(B)119 Stat. 1953A prior section 5092, added , , ; amended , , , defined “brewer”, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
act Aug. 16, 1954, ch. 73668A Stat. 617Pub. L. 85–859Another prior section 5092, , , defined “brewer”, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1339Pub. L. 109–59, title XI, § 11125(a)(1)(B)119 Stat. 1953A prior section 5093, added , , , set out cross references, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
act Aug. 16, 1954, ch. 73668A Stat. 617Pub. L. 85–859Another prior section 5093, , , set out cross references, prior to the general revision of this chapter by .