Internal Revenue Code:Sec. 5149. Cross references
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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 II - OCCUPATIONAL TAX
Subpart G - General Provisions
Statute
Sec. 5149. Cross references
(1) For penalties for willful nonpayment of special taxes,
see section 5691.
(2) For penalties applicable to this part generally, see
subchapter J.
(3) For penalties, authority for assessments, and other
general and administrative provisions applicable to this part,
see subtitle F.
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1348; amended Pub. L. 94-455, title XIX, Sec. 1905(b)(3)(E), Oct.
4, 1976, 90 Stat. 1822.)
Miscellaneous
PRIOR PROVISIONS
This provision was previously Sec.5148. Changed by Pub.L.
108-357,Sec.246.
A prior section 5148, act Aug. 16, 1954, ch. 736, 68A Stat. 626,
related to ''Application of State laws'', prior to the general
revision of this chapter by Pub. L. 85-859. See section 5145 of
this title.
Provisions similar to those comprising subd. (1) of this section
were contained in a prior section 5142(d), act Aug. 16, 1954, ch.
736, 68A Stat. 624, prior to the general revision of this chapter
by Pub. L. 85-859.
A prior section 5149, act Aug. 16, 1954, ch. 736, 68A Stat. 626,
related to ''Application of subpart'', prior to the general
revision of this chapter by Pub. L. 85-859. See section 5147 of
this title.
AMENDMENTS
2004 - Subsec.246(a),Pub.L.108-345, amended this section by
changing it from Sec.5148 to Sec.5149. Effective Date: The
amendment shall take effect on the date of the enactment of
this Act.
1976 - Par. (3). Pub. L. 94-455 inserted reference to authority
for assessments.
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.
