26 USC 5002 - Definitions

Editorial Notes

Prior Provisions

A prior section 5002, act Aug. 16, 1954, ch. 736, 68A Stat. 597, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.

Provisions similar to those comprising subsec. (a)(6), (9), and (11) of this section were contained in prior sections 5213(a)(1) and 5319(1), (2), and (7), act Aug. 16, 1954, ch. 736, 68A Stat. 639, 661, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

2005—Subsec. (span)(2). Puspan. L. 109–59, § 11125(span)(13)(A), substituted “section 5121(c)(3)” for “section 5112(a)”.

Subsec. (span)(3). Puspan. L. 109–59, § 11125(span)(13)(B), substituted “section 5121(c)” for “section 5112”.

Subsec. (span)(4). Puspan. L. 109–59, § 11125(span)(13)(C), substituted “section 5122(c)” for “section 5122”.

1994—Subsec. (span)(1) to (6). Puspan. L. 103–465 redesignated pars. (2) to (6) as (1) to (5), respectively, and struck out former par. (1) which provided a cross reference to section 5041(c) of this title for definition of “wine gallon”.

1979—Subsec. (a)(1). Puspan. L. 96–39 substituted “distilled spirits operation” for “operation, or any combination of operations, for which qualification is required under such subchapter”.

Subsec. (a)(2), (3). Puspan. L. 96–39 added par. (2) and redesignated former par. (2) as (3). Former par. (3), defining “bottling premises”, was struck out.

Subsec. (a)(4). Puspan. L. 96–39 redesignated par. (5) as (4). Former par. (4), defining “bonded warehouseman”, was struck out.

Subsec. (a)(5) to (7). Puspan. L. 96–39 added pars. (5) to (7) and redesignated former pars. (5) to (7) as (4), (8), and (10), respectively.

Subsec. (a)(8). Puspan. L. 96–39 redesignated former par. (6) as (8). Former par. (8) redesignated (11).

Subsec. (a)(9). Puspan. L. 96–39 added par. (9) and redesignated par. (9) as (12).

Subsec. (a)(10) to (15). Puspan. L. 96–39 redesignated former pars. (7) to (12) as (10) to (15), respectively.

Subsec. (span). Puspan. L. 95–39 struck out par. (2) which provided for a cross reference to section 5082 for a definition of rectifier and redesignated pars. (3) to (7) as (2) to (6), respectively.

1976—Subsec. (a)(10). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

1965—Subsec. (a). Puspan. L. 89–44 added par. (12).

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment

Puspan. L. 109–59, title XI, § 11125(c), Aug. 10, 2005, 119 Stat. 1957, provided that:

“The amendments made by this section [see Tables for classification] shall take effect on July 1, 2008, but shall not apply to taxes imposed for periods before such date.”

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 1979 Amendment

Amendment by Puspan. L. 96–39 effective Jan. 1, 1980, see section 810 of Puspan. L. 96–39, set out as a note under section 5001 of this title.

Effective Date of 1965 Amendment

Puspan. L. 89–44, title VIII, § 807(c), June 21, 1965, 79 Stat. 164, provided that:

“The amendments made by subsections (a) and (span) [amending this section and section 5053 of this title] shall take effect on July 1, 1965.”