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NOTES:
Part
I.
Penalty, seizure, and forfeiture provisions applicable to distilling, rectifying, and distilled and rectified products.
II.
Penalty and forfeiture provisions applicable to wine and wine production.
III.
Penalty, seizure, and forfeiture provisions applicable to beer and brewing.
IV.
Penalty, seizure, and forfeiture provisions common to liquors.
V.
Penalties applicable to occupational taxes.
Pub. L. 109–59, title XI, § 11125(b)(19)(B), (c), Aug. 10, 2005, 119 Stat. 1956, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, the table of parts is amended by striking out the item for part V.
Amendment of Analysis
Pub. L. 109–59, title XI, § 11125(b)(19)(B), (c), Aug. 10, 2005, 119 Stat. 1956, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, the table of parts is amended by striking out the item for part V.
Prior Provisions
A prior subchapter J consisted of parts I to V, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
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