There is a newer version of the US Code
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 J - Penalties, Seizures, and Forfeitures Relating to Liquors (§§ 5601 - 5692)
Part III - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING (§§ 5671 - 5676)
View Metadata
Metadata
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 J - Penalties, Seizures, and Forfeitures Relating to Liquors PART III - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING |
Contains | sections 5671 to 5676 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- Section 5672 - Penalty for failure of brewer to comply with requirements and to keep records and file returns
- Section 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment
- Section 5674 - Penalty for unlawful production or removal of beer
- Section 5675 - Penalty for intentional removal or defacement of brewer's marks and brands
- Section 5676 - Repealed. Pub. L. 94-455, title XIX, §1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822
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