Internal Revenue Code:Sec. 5067. Cross reference
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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. 5067. Cross reference
For general administrative provisions applicable to the
assessment, collection, refund, etc., of taxes, see subtitle F.
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1338, Sec. 5066; renumbered Sec. 5067, Pub. L. 91-659, Sec. 3(a),
Jan. 8, 1971, 84 Stat. 1965.)
Miscellaneous
PRIOR PROVISIONS
Provisions similar to those comprising this section were
contained in former section 5065, act Aug. 16, 1954, ch. 736, 68A
Stat. 615, prior to the general revision of this chapter by Pub. L.
85-859.


