2006 US Code
Title 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART II - OCCUPATIONAL TAX
Subpart B - Brewer
Sec. 5093 - Cross references
View MetadataPublication Title | United States Code, 2006 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter A - Gallonage and Occupational Taxes PART II - OCCUPATIONAL TAX Subpart B - Brewer Sec. 5093 - Cross references |
Contains | section 5093 |
Date | 2006 |
Laws in Effect as of Date | January 3, 2007 |
Positive Law | No |
Disposition | standard |
Source Credit | Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1339. |
Statutes at Large References | 72 Stat. 1339 119 Stat. 1953 |
Public Law References | Public Law 85-859, Public Law 109-59 |
§5093. Cross references
(1) For exemption of brewer from special tax as wholesale and retail dealer, see section 5113(a).
(2) For provisions relating to liability for special tax for carrying on business in more than one location, see section 5143(c).
(3) For exemption from special tax in case of sales made on purchaser dealers’ premises, see section 5113(d).
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1339.)
Repeal of SectionPub. L. 109–59, title XI, §11125(a)(1)(B), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed.
Prior ProvisionsA prior section 5093, act Aug. 16, 1954, ch. 736, 68A Stat. 617, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
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