26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart B: 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 PROVISIONSSubpart B-Nonbeverage Domestic Drawback Claimants

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Subpart B-Nonbeverage Domestic Drawback Claimants

Sec.

5111.

Eligibility.

5112.

Registration and regulation.

5113.

Investigation of claims.

5114.

Drawback.

Editorial Notes

Prior Provisions

A prior subpart B, consisting of sections 5091 to 5093, related to brewers, prior to repeal by Pub. L. 109–59, title XI, §11125(a)(1)(B), (c), Aug. 10, 2005, 119 Stat. 1953 , 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

Another prior subpart B, consisting of sections 5091 to 5093, related to brewers, 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)(3)(A), (B), Aug. 10, 2005, 119 Stat. 1953 , redesignated subpart F of this part as this subpart, renumbered items 5131 to 5134 as 5111 to 5114, respectively, and struck out "and rate of tax" after "Eligibility" in item 5111.

1997- Pub. L. 105–34, title XIV, §1415(b)(3), Aug. 5, 1997, 111 Stat. 1047 , struck out item 5115 "Sign required on premises".