26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART II-MISCELLANEOUS PROVISIONS
Jump To: MiscellaneousPrior ProvisionsAmendments

PART II-MISCELLANEOUS PROVISIONS

Subpart
A.
Manufacturers of stills.
B.
Nonbeverage domestic drawback claimants.
C.
Recordkeeping and registration by dealers1

        

D.
Other provisions.

        

Editorial Notes

Prior Provisions

A prior part II, consisting of subparts A to G, related to occupational tax, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(a)(241), Mar. 23, 2018, 132 Stat. 1195 , substituted "Recordkeeping and registration by dealers" for "Recordkeeping by dealers." in item for subpart C.

2005- Pub. L. 109–59, title XI, §11125(b)(1)(A), Aug. 10, 2005, 119 Stat. 1953 , amended part heading and table of subparts generally, substituting "MISCELLANEOUS PROVISIONS" for "OCCUPATIONAL TAX" in part heading, "Manufacturers of stills" for "Proprietors of distilled spirits plants, bonded wine cellars, etc." in item for subpart A, "Nonbeverage domestic drawback claimants" for "Brewer" in item for subpart B, "Recordkeeping by dealers" for "Manufacturers of stills" in item for subpart C, and "Other provisions" for "Wholesale dealers" in item for subpart D and striking out items for subparts E "Retail dealers", F "Nonbeverage domestic drawback claimants", and G "General provisions".

1987- Pub. L. 100–203, title X, §10512(a)(1)(C), Dec. 22, 1987, 101 Stat. 1330–448 , added item for subpart A.

1979- Pub. L. 96–39, title VIII, §807(b)(3), July 26, 1979, 93 Stat. 290 , struck out item for subpart A "Rectifier" in table of subparts comprising part II.

1 So in original. Probably should be followed by a period.