Public Law 119-73 (01/23/2026)

26 U.S.C. § 5276

Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]

Pub. L. 100–203, title X, § 10512(e)(1)101 Stat. 1330–448Pub. L. 100–647, title II, § 2004(t)(1)102 Stat. 3609Pub. L. 101–239, title VII, § 7816o103 Stat. 2422Section, added , , ; amended , title VI, § 6105(a), (b), , , 3711; (), , , related to occupational tax on permit holders.

act Aug. 16, 1954, ch. 73668A Stat. 651Pub. L. 85–859A prior section 5281, , , related to regulation of business rectifier, prior to the general revision of this chapter by .

act Aug. 16, 1954, ch. 73668A Stat. 651Pub. L. 85–859A prior section 5282, , , related to rectification of spirits, prior to the general revision of this chapter by .

act Aug. 16, 1954, ch. 73668A Stat. 652Pub. L. 85–859A prior section 5283, , , related to examination of rectifying premises, prior to the general revision of this chapter by .

act Aug. 16, 1954, ch. 73668A Stat. 652Pub. L. 85–859A prior section 5284, , , related to prohibited hours for removal of distilled spirits, prior to the general revision of this chapter by .

act Aug. 16, 1954, ch. 73668A Stat. 652Pub. L. 85–859A prior section 5285, , , related to records and returns, prior to the general revision of this chapter by .

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 11125(c) of Pub. L. 109–59section 5002 of this titleRepeal effective , but inapplicable to taxes imposed for periods before such date, see , set out as an Effective Date of 2005 Amendment note under .