Editorial Notes
Amendments
2005—Puspan. L. 109–59, § 11125(span)(20)(A), renumbered section 5143 of this title as this section, transferred section to this subchapter, and substituted “this subchapter” for “this part” wherever appearing.
Subsec. (c)(2). Puspan. L. 109–59, § 11125(span)(20)(C), substituted “tobacco products and cigarette papers and tubes” for “liquors” in two places.
1976—Subsec. (d)(4). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Amendment by Puspan. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Puspan. L. 109–59, set out as a note under section 5002 of this title.