26 USC 5063: Repealed. Pub. L. 89-44, title V, §501(e), June 21, 1965, 79 Stat. 150

26 USC 5063: Repealed. Pub. L. 89-44, title V, §501(e), June 21, 1965, 79 Stat. 150 Text contains those laws in effect on November 14, 2024

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 I-GALLONAGE TAXESSubpart E-General Provisions

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[§5063. Repealed. Pub. L. 89–44, title V, §501(e), June 21, 1965, 79 Stat. 150 ]

Section, Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1336 ; Pub. L. 86–75, §3(b)(1), June 30, 1959, 73 Stat. 157 ; Pub. L. 86–564, title II, §202(b)(1), June 30, 1960, 74 Stat. 290 ; Pub. L. 87–72, §3(b)(1), June 30, 1961, 75 Stat. 193 ; Pub. L. 87–508, §3(b)(1), June 28, 1962, 76 Stat. 114 ; Pub. L. 88–52, §3(b)(1)(A), June 29, 1963, 77 Stat. 72 ; Pub. L. 88–348, §2(b)(1)(A), June 30, 1964, 78 Stat. 237 , made provision for floor stocks refunds on distilled spirits, wines, cordials, and beer and set out limitations on the eligibility for such refunds or credits.

A prior section 5063, act Aug. 16, 1954, ch. 736, 68A Stat. 615 , consisted of provisions similar to those comprising section 5063, prior to the general revision of this chapter by Pub. L. 85–859.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable on and after July 1, 1965, see section 701(d) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 5701 of this title.