2012 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 - 5891)
Chapter 51 - DISTILLED SPIRITS, WINES, AND BEER (§§ 5001 - 5692)
Subchapter A - Gallonage and Occupational Taxes (§§ 5001 - 5132)
Part II - MISCELLANEOUS PROVISIONS (§§ 5101 - 5132)
Subpart B - Nonbeverage Domestic Drawback Claimants (§§ 5111 - 5114)
Front Matter
| Publication Title | United States Code, 2012 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 - MISCELLANEOUS PROVISIONS Subpart B - Nonbeverage Domestic Drawback Claimants Front Matter |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
| Statutes at Large References | 72 Stat. 1313 111 Stat. 1047 119 Stat. 1953 |
| Public Law References | Public Law 85-859, Public Law 105-34, Public Law 109-59 |
Download PDF
A prior subpart B, consisting of sections 5091 to 5093, related to brewers, prior to repeal by Pub. L. 109–59, title XI, §11125(a)(1)(B), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior subpart B, consisting of sections 5091 to 5093, related to brewers, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.
Amendments2005—Pub. L. 109–59, title XI, §11125(b)(3)(A), (B), Aug. 10, 2005, 119 Stat. 1953, redesignated subpart F of this part as this subpart, renumbered items 5131 to 5134 as 5111 to 5114, respectively, and struck out “and rate of tax” after “Eligibility” in item 5111.
1997—Pub. L. 105–34, title XIV, §1415(b)(3), Aug. 5, 1997, 111 Stat. 1047, struck out item 5115 “Sign required on premises”.
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
