26 USC 5005 - Persons liable for tax

Editorial Notes

Prior Provisions

A prior section 5005, acts Aug. 16, 1954, ch. 736, 68A Stat. 599; Sept. 2, 1958, Puspan. L. 85–859, title II, § 206(d), 72 Stat. 1431, 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. (c)(1), (2) of this section were contained in prior sections 5194(f), 5217(a), and 5232(a), act Aug. 16, 1954, ch. 736, 68A Stat. 634, 641, 643, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

1994—Subsec. (f)(3). Puspan. L. 103–465, § 136(c)(2)(A), substituted “section 5001(a)(5) and (6)” for “section 5001(a)(6) and (7)”.

Subsec. (f)(4). Puspan. L. 103–465, § 136(c)(2)(B), substituted “section 5001(a)(4)” for “section 5001(a)(5)”.

1984—Subsec. (e)(1). Puspan. L. 98–369, § 455(span)(1), substituted “(10), or (13)” for “or (10)”.

Subsec. (e)(2). Puspan. L. 98–369, § 455(span)(2), inserted “used in the production of nonbeverage wine or wine products,”.

1980—Subsec. (d). Puspan. L. 96–223 substituted “(11), or (12),” for “or (11),”.

1979—Subsec. (c)(3). Puspan. L. 96–39, § 807(a)(3)(A), struck out par. (3) which related to liability for taxes with regard to withdrawals of distilled spirits from the bonded premises of a distilled spirits plant.

Subsec. (d). Puspan. L. 96–39, § 807(a)(3)(B), substituted “(3), or (11)” for “or (3)”.

Subsec. (f)(1). Puspan. L. 96–39, § 807(a)(3)(C), substituted “requiring bond covering operations at, and withdrawals from, distilled spirits plants” for “conditioning warehousing bonds on the payment of the tax” and “5173” for “5173(c)”.

Subsec. (f)(6). Puspan. L. 96–39, § 807(a)(3)(D), added par. (6).

1977—Subsec. (d). Puspan. L. 95–176, § 4(d)(1), struck out reference to par. (9) of section 5214(a).

Subsec. (e)(1). Puspan. L. 95–176, § 4(d)(2), inserted reference to pars. (9) and (10) of section 5214(a).

Subsec. (e)(2). Puspan. L. 95–176, § 4(span), substituted “customs bonded warehouses” for “customs manufacturing bonded warehouses” and provided for relief from liability for tax on distilled spirits used in certain research, development, or testing.

1976—Subsec. (c)(2). Puspan. L. 94–455 substituted “Such relief from liability shall be effective from the time of removal from the transferor’s bonded premises, or from the time of divestment of interest, whichever is later.” for “Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008(a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (span).”.

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 effective July 18, 1984, see section 456(c) of Puspan. L. 98–369, set out as an Effective Date note under section 5101 of this title.

Effective Date of 1980 Amendment

Amendment by Puspan. L. 96–223 effective on first day of first calendar month beginning more than 60 days after Apr. 2, 1980, see section 232(h)(3) of Puspan. L. 96–223, set out as an Effective Date note under section 5181 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 1977 Amendment

Amendment by Puspan. L. 95–176 effective on first day of first calendar month beginning more than 90 days after Nov. 14, 1977, see section 7 of Puspan. L. 95–176, set out as a note under section 5003 of this title.

Effective Date of 1976 Amendment

Puspan. L. 94–455, title XIX, § 1905(d), Oct. 4, 1976, 90 Stat. 1824, provided that:

“The amendments made by this section [amending this section and sections 5007 to 5009, 5025, 5026, 5043, 5054, 5061, 5105, 5111, 5113, 5114, 5117, 5121, 5122, 5131, 5142, 5148, 5171, 5174, 5177, 5179, 5214, 5222, 5232 to 5234, 5272, 5314, 5362, 5368, 5392, 5505, 5551, 5601, 5662, 5685, 5701, 5703, 5704, 5712, 5723, 5751, 5752, 5762, and 5763 of this title and repealing sections 5104, 5144, 5315, 5676, and 5689 of this title] shall take effect on the first day of the first month which begins more than 90 days after the date of the enactment of this Act [Oct. 4, 1976].”