26 USC 5691: Repealed. Pub. L. 109-59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle E / CHAPTER 51 / Subchapter J / PART V / § 5691   Next >>
 
26 USC 5691: Repealed. Pub. L. 109-59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956 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51-DISTILLED SPIRITS, WINES, AND BEERSubchapter J-Penalties, Seizures, and Forfeitures Relating to LiquorsPART V-REPEALED
Jump To: MiscellaneousPrior Provisions

[§5691. Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956 ]

Section, added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1413 ; amended Pub. L. 96–39, title VIII, §807(a)(60), July 26, 1979, 93 Stat. 290 ; Pub. L. 98–369, div. A, title IV, §451(b)(3), July 18, 1984, 98 Stat. 819 ; Pub. L. 100–203, title X, §10512(a)(1)(B)(i), (ii), Dec. 22, 1987, 101 Stat. 1330–447 , 1330-448, related to penalties for nonpayment of special taxes.


Editorial Notes

Prior Provisions

A prior section 5691, act Aug. 16, 1954, ch. 736, 68A Stat. 702 , 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 Pub. L. 85–859.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as an Effective Date of 2005 Amendment note under section 5002 of this title.