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 D - Wholesale Dealers
Sec. 5111 - Imposition and rate of tax

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§5111. Imposition and rate of tax (a) Wholesale dealers in liquors

Every wholesale dealer in liquors shall pay a special tax of 0 a year.

(b) Wholesale dealers in beer

Every wholesale dealer in beer shall pay a special tax of 0 a year.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1340; amended Pub. L. 94–455, title XIX, §1905(b)(3)(B), Oct. 4, 1976, 90 Stat. 1822; Pub. L. 100–203, title X, §10512(b), Dec. 22, 1987, 101 Stat. 1330–448.)

Repeal of Section and Redesignation of Section 5131 as 5111

Pub. L. 109–59, title XI, §11125(a)(1)(C), (b)(3)(A), (C), (c), Aug. 10, 2005, 119 Stat. 1953, 1954, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed and section 5131 of this title is redesignated section 5111 and amended by striking “and rate of tax” in section catchline and by striking subsec. (a) heading and subsec. (b).

Prior Provisions

A prior section 5111, act Aug. 16, 1954, ch. 736, 68A Stat. 618, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Provisions similar to those comprising subsec. (a) of this section were contained in former section 5112(a), act Aug. 16, 1954, ch. 736, 68A Stat. 618, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1987—Subsec. (a). Pub. L. 100–203, §10512(b)(1), substituted “0” for “5”.

Subsec. (b). Pub. L. 100–203, §10512(b)(2), substituted “0” for “3”.

1976—Subsec. (a). Pub. L. 94–455 struck out provisions authorizing the issuance of stamps denoting payment of the special tax.

Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203 effective Jan. 1, 1988, see section 10512(h) of Pub. L. 100–203, set out as an Effective Date note under section 5081 of this title.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.