Internal Revenue Code:Sec. 5121. 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 E - Retail Dealers
        

Statute

    Sec. 5121. Imposition and rate of tax
 
    (a) Retail dealers in liquors
      Every retail dealer in liquors shall pay a special tax of $250 a
    year.
    (b) Retail dealers in beer
      Every retail dealer in beer shall pay a special tax of $250 a
    year.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1343; amended Pub. L. 94-455, title XIX, Sec. 1905(a)(9),
    (b)(3)(C), Oct. 4, 1976, 90 Stat. 1819, 1822; Pub. L. 100-203,
    title X, Sec. 10512(c), Dec. 22, 1987, 101 Stat. 1330-448.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5121, act Aug. 16, 1954, ch. 736, 68A Stat. 621,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
      Prior section 5121(a)(2) regarded wholesale dealers in liquors
    selling in quantities of less than 5 wine gallons as retail dealers
    liable to special tax.  See section 5122(a) of this title.
      Prior section 5121(b)(2) regarded wholesale dealers in beer
    selling in quantities of less than 5 gallons as retail dealers
    liable to special tax.  See section 5122(b) of this title.
      Prior section 5121(c) also described limited retail dealers.  See
    section 5122(c) of this title.
      Provisions similar to those comprising subsecs. (a)(1), (2) of
    this section were contained in prior section 5122(a), (c), act Aug.
    16, 1954, ch. 736, 68A Stat. 621, prior to the general revision of
    this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1987 - Subsec. (a). Pub. L. 100-203, Sec. 10512(c)(1),
    substituted ''$250'' for ''$54''.
      Subsec. (b). Pub. L. 100-203, Sec. 10512(c)(2), substituted
    ''$250'' for ''$24''.
      Subsec. (c). Pub. L. 100-203, Sec. 10512(c)(3), struck out
    subsec. (c) which read as follows: ''Every limited retail dealer
    shall pay a special tax of $4.50 for each calendar month in which
    sales are made as such dealer; except that the special tax shall be
    $2.20 for each calendar month in which only sales of beer or wine
    are made.''
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1905(b)(3)(C), struck
    out provision for the issuance of a stamp denoting payment of the
    special tax.
      Subsec. (c). Pub. L. 94-455, Sec. 1905(a)(9), substituted
    ''$4.50'' for ''$2.20'' as amount of special tax for each calendar
    month in which sales are made as such dealer, and inserted
    provision setting special tax at $2.20 for each calendar month in
    which only sales of beer or wine are made.
                      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.