2017 US Code
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Part V - Repealed
Sec. 5691 - Repealed. Pub. L. 109-59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956
26 U.S.C. § 5691 (2017) |
[§5691. Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956] |
Section, added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1413; amended Pub. L. 96–39, title VIII, §807(a)(60), July 26, 1979, 93 Stat. 290; Pub. L. 98–369, div. A, title IV, §451(b)(3), July 18, 1984, 98 Stat. 819; Pub. L. 100–203, title X, §10512(a)(1)(B)(i), (ii), Dec. 22, 1987, 101 Stat. 1330–447, 1330–448, related to penalties for nonpayment of special taxes. |
PRIOR PROVISIONS
A prior section 5691, act Aug. 16, 1954, ch. 736, 68A Stat. 702, related to penalties for willful nonpayment of special taxes and forfeitures for nonpayment of special taxes relating to liquors, prior to the general revision of this chapter by Pub. L. 85–859. EFFECTIVE DATE OF REPEALRepeal effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as an Effective Date of 2005 Amendment note under section 5002 of this title. |
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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- DISTILLED SPIRITS, WINES, AND BEER Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors PART V - REPEALED Sec. 5691 - Repealed. Pub. L. 109-59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956 |
section 5691 |
2017 |
January 12, 2018 |
No |
repealed |
72 Stat. 1413 93 Stat. 290 98 Stat. 819 101 Stat. 1330-447 119 Stat. 1956 |
Public Law 85-859, Public Law 96-39, Public Law 98-369, Public Law 100-203, Public Law 109-59 |