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 G - General Provisions
Sec. 5144 - Repealed. Pub. L. 94-455, title XIX, §1905(b)(3)(D)(i), Oct. 4, 1976, 90 Stat. 1822
View Metadata| Publication 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Subchapter A - Gallonage and Occupational Taxes PART II - OCCUPATIONAL TAX Subpart G - General Provisions Sec. 5144 - Repealed. Pub. L. 94-455, title XIX, §1905(b)(3)(D)(i), Oct. 4, 1976, 90 Stat. 1822 |
| Contains | section 5144 |
| Date | 2006 |
| Laws in Effect as of Date | January 3, 2007 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large References | 72 Stat. 1348 90 Stat. 1822 |
| Public Law References | Public Law 85-859, Public Law 94-455 |
[§5144. Repealed. Pub. L. 94–455, title XIX, §1905(b)(3)(D)(i), Oct. 4, 1976, 90 Stat. 1822]
Section, added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1348, authorized and directed Secretary or his delegate to procure the necessary stamps for payment of special taxes and to make needful regulations relative thereto.
A prior section 5144, act Aug. 16, 1954, ch. 736, 68A Stat. 624, related to liability for occupational taxes, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5113(a) and 5143 of this title.
Effective Date of RepealRepeal 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 an Effective Date of 1976 Amendment note under section 5005 of this title.
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