Internal Revenue Code:Sec. 5111. Imposition and rate of tax

From TaxAlmanac

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 II - OCCUPATIONAL TAX
          Subpart D - Wholesale Dealers
        

Statute

    Sec. 5111. Imposition and rate of tax
 
    (a) Wholesale dealers in liquors
      Every wholesale dealer in liquors shall pay a special tax of $500
    a year.
    (b) Wholesale dealers in beer
      Every wholesale dealer in beer shall pay a special tax of $500 a
    year.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1340; amended Pub. L. 94-455, title XIX, Sec. 1905(b)(3)(B), Oct.
    4, 1976, 90 Stat. 1822; Pub. L. 100-203, title X, Sec. 10512(b),
    Dec. 22, 1987, 101 Stat. 1330-448.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5111, act Aug. 16, 1954, ch. 736, 68A Stat. 618,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
      Provisions similar to those comprising subsec. (a) of this
    section were contained in former section 5112(a), act Aug. 16,
    1954, ch. 736, 68A Stat. 618, prior to the general revision of this
    chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1987 - Subsec. (a). Pub. L. 100-203, Sec. 10512(b)(1),
    substituted ''$500'' for ''$255''.
      Subsec. (b). Pub. L. 100-203, Sec. 10512(b)(2), substituted
    ''$500'' for ''$123''.
      1976 - Subsec. (a). Pub. L. 94-455 struck out provisions
    authorizing the issuance of stamps denoting payment of the special
    tax.
                      EFFECTIVE DATE OF 1987 AMENDMENT
      Amendment by Pub. L. 100-203 effective Jan. 1, 1988, see section
    10512(h) of Pub. L. 100-203, set out as an Effective Date note
    under section 5081 of this title.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than 90 days after Oct. 4, 1976, see section
    1905(d) of Pub. L. 94-455, set out as a note under section 5005 of
    this title.
                               EFFECTIVE DATE
      Section effective July 1, 1959, see section 210(a)(1) of Pub. L.
    85-859, set out as a note under section 5001 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5113, 5123, 5182 of this
    title.