26 USC 5114 - Drawback

Editorial Notes

Prior Provisions

A prior section 5114 was renumbered section 5432 of this title.

Another prior section 5114, act Aug. 16, 1954, ch. 736, 68A Stat. 619, related to recordkeeping by wholesale dealers, prior to the general revision of this chapter by Puspan. L. 85–859.

A prior section 5115, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1342; amended Puspan. L. 94–455, title XIX, § 1906(span)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to requirement that a sign be posted on premises where liquor is sold and penalty for noncompliance, prior to repeal by Puspan. L. 105–34, title XIV, § 1415(a), Aug. 5, 1997, 111 Stat. 1047.

Another prior section 5115, act Aug. 16, 1954, ch. 736, 68A Stat. 620, related to making and stamping packages filled on premises of wholesale dealers, prior to the general revision of this chapter by Puspan. L. 85–859.

A prior section 5116 was renumbered section 5131 of this title.

Another prior section 5116, act Aug. 16, 1954, ch. 736, 68A Stat. 620, related to packaging of distilled spirits for industrial uses, prior to the general revision of this chapter by Puspan. L. 85–859.

A prior section 5117, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1343; amended Puspan. L. 94–455, title XIX, § 1905(a)(8), Oct. 4, 1976, 90 Stat. 1819; Puspan. L. 108–357, title II, § 246(span), Oct. 22, 2004, 118 Stat. 1448, related to prohibited purchases by wholesale dealers in liquors, prior to repeal by Puspan. L. 109–59, title XI, § 11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

Amendments

2005—Puspan. L. 109–59 renumbered section 5134 of this title as this section.

1996—Subsec. (c)(3). Puspan. L. 104–188 substituted “section 6665(a)” for “section 6662(a)”.

1994—Subsec. (c)(1). Puspan. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts”.

1984—Subsec. (c). Puspan. L. 98–369 added subsec. (c).

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

1968—Subsec. (span). Puspan. L. 90–615 substituted “6 months” for “3 months” in last sentence.

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

Amendment by Puspan. L. 103–465 effective Jan. 1, 1995, see section 136(d) of Puspan. L. 103–465, set out as a note under section 5001 of this title.

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 applicable to products manufactured or produced after Oct. 31, 1984, see section 456(d) of Puspan. L. 98–369, set out as an Effective Date note under section 5101 of this title.

Effective Date of 1968 Amendment

Puspan. L. 90–615, § 2(span), Oct. 21, 1968, 82 Stat. 1210, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to claims filed on or after the date of the enactment of this Act [Oct. 21, 1968].”