1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter A
  6. part I
  7. subpart E
  8. § 5068
  9. notes
Editorial Notes
Prior Provisions

Provisions similar to those comprising this section were contained in former section 5065, act Aug. 16, 1954, ch. 736, 68A Stat. 615, prior to the general revision of this chapter by Puspan. L. 85–859.

A prior section 5081, added Puspan. L. 100–203, title X, § 10512(a)(1)(A), Dec. 22, 1987, 101 Stat. 1330–447; amended Puspan. L. 100–647, title VI, § 6106(a), (span), Nov. 10, 1988, 102 Stat. 3712, related to tax on proprietors of distilled spirits plants, bonded wine cellars, etc., prior to repeal by Puspan. L. 109–59, title XI, § 11125(a)(1)(A), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

Another prior section 5081, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1338, imposed a tax on rectifiers of distilled spirits or wines, prior to repeal by Puspan. L. 96–39, title VIII, §§ 803(span), 810, July 26, 1979, 93 Stat. 274, 292, effective Jan. 1, 1980.

Another prior section 5081, act Aug. 16, 1954, ch. 736, 68A Stat. 615, imposed a tax on rectifiers of distilled spirits or wines, prior to the general revision of this chapter by Puspan. L. 85–859.

A prior section 5082, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1338, defined “rectifier”, prior to repeal by Puspan. L. 96–39, title VIII, §§ 803(span), 810, July 26, 1979, 93 Stat. 274, 292, effective Jan. 1, 1980.

Another prior section 5082, act Aug. 16, 1954, ch. 736, 68A Stat. 616, defined “rectifier”, prior to the general revision of this chapter by Puspan. L. 85–859.

A prior section 5083, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1338; amended Puspan. L. 89–44, title VIII, § 805(f)(7), June 21, 1965, 79 Stat. 161, enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to repeal by Puspan. L. 96–39, title VIII, §§ 803(span), 810, July 26, 1979, 93 Stat. 274, 292, effective Jan. 1, 1980.

Another prior section 5083, act Aug. 16, 1954, ch. 736, 68A Stat. 616, enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to the general revision of this chapter by Puspan. L. 85–859.

A prior section 5084, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1339, made cross references to other provisions relating to rectification, prior to repeal by Puspan. L. 96–39, title VIII, §§ 803(span), 810, July 26, 1979, 93 Stat. 274, 292, effective Jan. 1, 1980.

Another prior section 5084, act Aug. 16, 1954, ch. 736, 68A Stat. 616, made cross references to other provisions relating to rectification, prior to the general revision of this chapter by Puspan. L. 85–859.

A prior section 5091, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1339; amended Puspan. L. 100–203, title X, § 10512(a)(2), Dec. 22, 1987, 101 Stat. 1330–448, related to imposition of tax on brewers, prior to repeal by Puspan. L. 109–59, title XI, § 11125(a)(1)(B), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

Another prior section 5091, act Aug. 16, 1954, ch. 736, 68A Stat. 616, related to imposition of tax on brewers, prior to the general revision of this chapter by Puspan. L. 85–859.

A prior section 5092, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1339; amended Puspan. L. 95–458, § 2(span)(3), Oct. 14, 1978, 92 Stat. 1256, defined “brewer”, prior to repeal by Puspan. L. 109–59, title XI, § 11125(a)(1)(B), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

Another prior section 5092, act Aug. 16, 1954, ch. 736, 68A Stat. 617, defined “brewer”, prior to the general revision of this chapter by Puspan. L. 85–859.

A prior section 5093, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1339, set out cross references, prior to repeal by Puspan. L. 109–59, title XI, § 11125(a)(1)(B), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

Another prior section 5093, act Aug. 16, 1954, ch. 736, 68A Stat. 617, set out cross references, prior to the general revision of this chapter by Puspan. L. 85–859.

CITE AS: 26 USC 5068