Imposition, rate, and attachment of tax.
Cross references to exemptions, etc.
Lien for tax.
Persons liable for tax.
Determination of tax.
Collection of tax on distilled spirits.
Abatement, remission, refund, and allowance for loss or destruction of distilled spirits.
Credit for wine content and for flavors content.
Income tax credit for average cost of carrying excise tax.
A prior subpart A, comprising sections
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.
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.
Description of Change
Statutes at Large
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