26 U.S. Code § 5067 - Cross reference

prev | next
For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.

Source

(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1338, § 5066; renumbered § 5067,Pub. L. 91–659, § 3(a),Jan. 8, 1971, 84 Stat. 1965.)
Prior Provisions

Provisions similar to those comprising this section were contained in former section 5065, act Aug. 16, 1954, ch. 736, 68A Stat. 615, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5081, added Pub. L. 100–203, title X, § 10512(a)(1)(A),Dec. 22, 1987, 101 Stat. 1330–447; amended Pub. L. 100–647, title VI, § 6106(a), (b),Nov. 10, 1988, 102 Stat. 3712, related to tax on proprietors of distilled spirits plants, bonded wine cellars, etc., prior to repeal by Pub. L. 109–59, title XI, § 11125(a)(1)(A), (c),Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5081, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1338, imposed a tax on rectifiers of distilled spirits or wines, prior to repeal by Pub. L. 96–39, title VIII, §§ 803(b), 810,July 26, 1979, 93 Stat. 274, 292, effective Jan. 1, 1980.
Another prior section 5081, act Aug. 16, 1954, ch. 736, 68A Stat. 615, imposed a tax on rectifiers of distilled spirits or wines, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5082, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1338, defined “rectifier”, prior to repeal by Pub. L. 96–39, title VIII, §§ 803(b), 810,July 26, 1979, 93 Stat. 274, 292, effective Jan. 1, 1980.
Another prior section 5082, act Aug. 16, 1954, ch. 736, 68A Stat. 616, defined “rectifier”, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5083, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1338; amended Pub. L. 89–44, title VIII, § 805(f)(7),June 21, 1965, 79 Stat. 161, enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to repeal by Pub. L. 96–39, title VIII, §§ 803(b), 810,July 26, 1979, 93 Stat. 274, 292, effective Jan. 1, 1980.
Another prior section 5083, act Aug. 16, 1954, ch. 736, 68A Stat. 616, enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5084, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1339, made cross references to other provisions relating to rectification, prior to repeal by Pub. L. 96–39, title VIII, §§ 803(b), 810,July 26, 1979, 93 Stat. 274, 292, effective Jan. 1, 1980.
Another prior section 5084, act Aug. 16, 1954, ch. 736, 68A Stat. 616, made cross references to other provisions relating to rectification, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5091, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1339; amended Pub. L. 100–203, title X, § 10512(a)(2),Dec. 22, 1987, 101 Stat. 1330–448, related to imposition of tax on 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 section 5091, act Aug. 16, 1954, ch. 736, 68A Stat. 616, related to imposition of tax on brewers, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5092, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1339; amended Pub. L. 95–458, § 2(b)(3),Oct. 14, 1978, 92 Stat. 1256, defined “brewer”, 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 section 5092, act Aug. 16, 1954, ch. 736, 68A Stat. 617, defined “brewer”, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5093, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1339, set out cross references, 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 section 5093, act Aug. 16, 1954, ch. 736, 68A Stat. 617, set out cross references, prior to the general revision of this chapter by Pub. L. 85–859.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.