26 U.S. Code Chapter 52, Subchapter D - Occupational Tax

Sec. 5731. Imposition and rate of tax. 5732. Payment of tax. 5733. Provisions relating to liability for occupational taxes. 5734. Application of State laws.
Prior Provisions

A prior subchapter D, relating to records of manufacturers and importers of tobacco products, etc., was redesignated subchapter E by Pub. L. 100–203, title X, § 10512(f)(1),Dec. 22, 1987, 101 Stat. 1330–449.
Another prior subchapter D, which consisted of sections 5731 and 5732 of this title, was repealed by Pub. L. 89–44, title V, § 502(b)(7),June 21, 1965, 79 Stat. 151, applicable on and after Jan. 1, 1966.

2005—Pub. L. 109–59, title XI, § 11125(b)(20)(D),Aug. 10, 2005, 119 Stat. 1957, added items 5732 to 5734.

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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