26 USC Subtitle E, CHAPTER 51, Subchapter J: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter J: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter J-Penalties, Seizures, and Forfeitures Relating to Liquors

Subchapter J-Penalties, Seizures, and Forfeitures Relating to Liquors

Part
I.
Penalty, seizure, and forfeiture provisions applicable to distilling, rectifying, and distilled and rectified products.
II.
Penalty and forfeiture provisions applicable to wine and wine production.
III.
Penalty, seizure, and forfeiture provisions applicable to beer and brewing.
IV.
Penalty, seizure, and forfeiture provisions common to liquors.
[V.
Repealed.]

        

Editorial Notes

Prior Provisions

A prior subchapter J consisted of parts I to V, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

2005- Pub. L. 109–59, title XI, §11125(b)(19)(B), Aug. 10, 2005, 119 Stat. 1956 , struck out item for part V "Penalties applicable to occupational taxes".