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Another prior subchapter D, which consisted of sections 5731 and 5732 of this title, was repealed by Pub.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.
Amendments

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

 

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