Internal Revenue Code:Sec. 5148. Suspension of occupational 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

Statute

    SEC. 5148. SUSPENSION OF OCCUPATIONAL TAX.

    (a) In General.--Notwithstanding sections 5081, 5091, 5111, 5121, 
   and 5131, the rate of tax imposed under such sections for the   
   suspension period shall be zero. During such period,
   persons engaged in or carrying on a trade or business covered 
   by such sections shall register under section 5141 and 
   shall comply with the recordkeeping requirements under 
   this part.
    (b) Suspension Period.--For purposes of subsection (a), the 
   suspension period is the period beginning on July 1, 2005, and   
   ending on June 30, 2008.

Sources

Miscellaneous

     2004 - Subsec.246(a),Pub.L.108-357 created this Section 5148.

References