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

26 U.S.C. § 5691

Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]

Pub. L. 85–859, title II, § 20172 Stat. 1413Pub. L. 96–39, title VIII, § 807(a)(60)93 Stat. 290Pub. L. 98–369, div. A, title IV, § 451(b)(3)98 Stat. 819Pub. L. 100–203, title X, § 10512(a)(1)(B)(i)101 Stat. 1330–447Section, added , , ; amended , , ; , , ; , (ii), , , 1330–448, related to penalties for nonpayment of special taxes.

act Aug. 16, 1954, ch. 73668A Stat. 702Pub. L. 85–859A prior section 5691, , , related to penalties for willful nonpayment of special taxes and forfeitures for nonpayment of special taxes relating to liquors, 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 .