26 U.S. Code Part I, Subpart A - Distilled Spirits

Sec. 5001. Imposition, rate, and attachment of tax. 5002. Definitions. 5003. Cross references to exemptions, etc. 5004. Lien for tax. 5005. Persons liable for tax. 5006. Determination of tax. 5007. Collection of tax on distilled spirits. 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits. [5009. Repealed.] 5010. Credit for wine content and for flavors content. 5011. Income tax credit for average cost of carrying excise tax.
Prior Provisions

A prior subpart A, comprising sections 5001 to 5012, related to tax on distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859, title II, 201, Sept. 2, 1958, 72 Stat. 1313.

2005—Pub. L. 109–59, title XI, § 11126(c),Aug. 10, 2005, 119 Stat. 1958, added item 5011.
1980—Pub. L. 96–598, § 6(b),Dec. 24, 1980, 94 Stat. 3489, added item 5010.
1979—Pub. L. 96–39, title VIII, § 807(b)(2),July 26, 1979, 93 Stat. 290, struck out item 5009 “Drawback”.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

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


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