Internal Revenue Code:(Sec. 5063. Repealed. Pub. L. 89-44, title V, Sec. 501(e), June 21, 1965, 79 Stat. 150)
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART I - GALLONAGE TAXES
Subpart E - General Provisions
Statute
(Sec. 5063. Repealed. Pub. L. 89-44, title V, Sec. 501(e), June 21,
1965, 79 Stat. 150)
Miscellaneous
Section, Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72
Stat. 1336; Pub. L. 86-75, Sec. 3(b)(1), June 30, 1959, 73 Stat.
157; Pub. L. 86-564, title II, Sec. 202(b)(1), June 30, 1960, 74
Stat. 290; Pub. L. 87-72, Sec. 3(b)(1), June 30, 1961, 75 Stat.
193; Pub. L. 87-508, Sec. 3(b)(1), June 28, 1962, 76 Stat. 114;
Pub. L. 88-52, Sec. 3(b)(1)(A), June 29, 1963, 77 Stat. 72; Pub. L.
88-348, Sec. 2(b)(1)(A), June 30, 1964, 78 Stat. 237, made
provision for floor stocks refunds on distilled spirits, wines,
cordials, and beer and set out limitations on the eligibility for
such refunds or credits.
A prior section 5063, act Aug. 16, 1954, ch. 736, 68A Stat. 615,
consisted of provisions similar to those comprising section 5063,
prior to the general revision of this chapter by Pub. L. 85-859.
EFFECTIVE DATE OF REPEAL
Repeal applicable on and after July 1, 1965, see section 701(d)
of Pub. L. 89-44, set out as an Effective Date of 1965 Amendment
note under section 5701 of this title.
