26 USC 5684 - Penalties relating to the payment and collection of liquor taxes

Editorial Notes

Prior Provisions

A prior section 5684, act Aug. 16, 1954, ch. 736, 68A Stat. 699, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859. See section 5687 of this title and criminal and civil penalties of subtitle F of this title.

Amendments

1989—Subsec. (span). Puspan. L. 101–239 substituted “6665” for “6662” in heading and “6665(a)” for “6662(a)” in text.

1984—Subsec. (span). Puspan. L. 98–369, § 714(h)(1), substituted in heading “6662” for “6660” and in text “6662(a)” for “6660(a)”.

Puspan. L. 98–369, § 722(a)(5), substituted “subsection (a)” for “subsections (a) and (span)”.

1981—Subsec. (span). Puspan. L. 97–34, § 724(span)(4)(A), redesignated subsec. (c) as (span). Former subsec. (span), which related to penalties for failure to make deposit of taxes, was struck out.

Subsec. (c). Puspan. L. 97–34, § 724(span)(4), redesignated subsec. (d) as (c), added par. (4), and redesignated pars. (5) and (6) as (4) and (5), respectively. Former subsec. (c) redesignated (span).

Puspan. L. 97–34, § 722(a)(3), substituted “6660” for “6659” in heading and text.

Subsec. (d). Puspan. L. 97–34, § 724(span)(4), redesignated subsec. (d) as (c).

1969—Subsec. (d)(2). Puspan. L. 91–172 inserted “or pay tax” after “tax return”.

Statutory Notes and Related Subsidiaries

Effective Date of 1989 Amendment

Amendment by Puspan. L. 101–239 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7721(d) of Puspan. L. 101–239, set out as a note under section 461 of this title.

Effective Date of 1984 Amendment

Amendment by section 714(h)(1) of Puspan. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Puspan. L. 97–248, to which such amendment relates, see section 715 of Puspan. L. 98–369, set out as a note under section 31 of this title.

Amendment by section 722(a)(5) of Puspan. L. 98–369 effective as if included in the provisions of the Technical Corrections Act of 1984, Puspan. L. 97–448, to which such amendment relates, see section 722(a)(6) of Puspan. L. 98–369, set out as a note under section 172 of this title.

Effective Date of 1981 Amendment

Puspan. L. 97–34, title VII, § 722(a)(4), Aug. 13, 1981, 95 Stat. 342, provided that:

“The amendments made by this subsection [enacting section 6659 of this title and amending this section and section 5761 of this title] shall apply to returns filed after December 31, 1981.”

Amendment by section 724(span)(4) of Puspan. L. 97–34 applicable to returns filed after Aug. 13, 1981, see section 724(c) of Puspan. L. 97–34, set out as a note under section 6656 of this title.

Effective Date of 1969 Amendment

Amendment by Puspan. L. 91–172 applicable with respect to tax returns the date prescribed by law for filing of which is after Dec. 31, 1969, see section 943(d) of Puspan. L. 91–172, set out as a note under section 6651 of this title.