Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5061&num=0&edition=prelim
Timestamp: 2019-11-21 14:12:04
Document Index: 388630530

Matched Legal Cases: ['§ 5061', '§201', '§1905', '§804', '§27', '§8011', '§1801', '§2003', '§11201', '§136', '§712', '§1702', '§11127', '§332', '§332', '§136', '§11201', '§807', '§1905', '§332', '§11127', '§712', '§2003', '§8011', '§2', '§808', '§2']

[USC02] 26 USC 5061: Method of collecting tax
<< Previous TITLE 26 / Subtitle E / CHAPTER 51 / Subchapter A / PART I / Subpart E / § 5061 Next >>
26 USC 5061: Method of collecting tax Text contains those laws in effect on November 20, 2019
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART I-GALLONAGE TAXESSubpart E-General Provisions
Jump To: Source CreditPrior ProvisionsAmendmentsEffective DateTermination Date
Notwithstanding the provisions of subsection (a), any taxes imposed on, or amounts to be paid or collected in respect of, distilled spirits, wines, and beer under-
In the case of distilled spirits, wines, and beer which are imported into the United States (other than in bulk containers)-
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1335 ; amended Pub. L. 94–455, title XIX, §§1905(a)(6), (b)(2)(E)(iii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1819 , 1822, 1834; Pub. L. 96–39, title VIII, §§804(b), 807(a)(9), July 26, 1979, 93 Stat. 274 , 281; Pub. L. 98–369, div. A, title I, §27(c)(1), July 18, 1984, 98 Stat. 509 ; Pub. L. 99–509, title VIII, §8011(b)(1), Oct. 21, 1986, 100 Stat. 1952 ; Pub. L. 99–514, title XVIII, §1801(c)(1), Oct. 22, 1986, 100 Stat. 2786 ; Pub. L. 100–647, title II, §2003(b)(1)(A), (B), Nov. 10, 1988, 102 Stat. 3598 ; Pub. L. 101–508, title XI, §§11201(b)(3), 11704(a)(21), Nov. 5, 1990, 104 Stat. 1388–416 , 1388-519; Pub. L. 103–465, title I, §136(c)(5), title VII, §712(b), Dec. 8, 1994, 108 Stat. 4842 , 5000; Pub. L. 104–188, title I, §1702(b)(6), Aug. 20, 1996, 110 Stat. 1869 ; Pub. L. 109–59, title XI, §11127(a), (b), Aug. 10, 2005, 119 Stat. 1958 , 1959; Pub. L. 114–113, div. Q, title III, §332(a), Dec. 18, 2015, 129 Stat. 3104 .)
A prior section 5061, act Aug. 16, 1954, ch. 736, 68A Stat. 614 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Provisions similar to those comprising subsec. (d) of this section were contained in former section 5001(c), act Aug. 16, 1954, ch. 736, 68A Stat. 597 , prior to the general revision of this chapter by Pub. L. 85–859.
2015-Subsec. (d)(4)(A). Pub. L. 114–113, §332(a)(1), designated existing provisions as cl. (i), inserted heading, substituted "Except as provided in clause (ii), in the case of" for "In the case of", struck out "under bond for deferred payment" before "shall be the 14th day", and added cl. (ii).
2005-Subsec. (d)(4) to (6). Pub. L. 109–59 added par. (4), redesignated former pars. (4) and (5) as (5) and (6), respectively, and in par. (6) substituted "paragraph (5)" for "paragraph (4)".
1996-Subsec. (b)(3). Pub. L. 104–188 substituted "section 5041(f)," for "section 5041(e),".
1994-Subsec. (b)(1). Pub. L. 103–465, §136(c)(5), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "section 5001(a)(5), (6), or (7),".
1990-Subsec. (b)(3). Pub. L. 101–508, §§11201(b)(3), 11704(a)(21), amended par. (3) identically, substituting "section 5041(e)" for "section 5041(d)".
1988-Subsec. (d)(2)(A), (B), (3). Pub. L. 100–647 substituted "last day of the semimonthly period during" for "date on".
1986-Subsec. (d). Pub. L. 99–509 amended subsec. (d) generally, substituting provisions relating to time for collecting tax on distilled spirits, wines, and beer, for provisions relating to extension of time for collecting tax on distilled spirits.
1984-Subsec. (e). Pub. L. 98–369 added subsec. (e).
1979-Subsec. (a). Pub. L. 96–39, §807(a)(9)(A), struck out "rectified distilled spirits and wines," after "distilled spirits, wines,".
1976-Subsec. (a). Pub. L. 94–455, §§1905(a)(6)(A), 1906(b)(13)(A), struck out last sentence providing for continued payment of taxes by stamp until the Secretary shall by regulation provide for collection of the taxes on the basis of a return and struck out "or his delegate" after "Secretary".
Pub. L. 114–113, div. Q, title III, §332(c), Dec. 18, 2015, 129 Stat. 3106 , provided that: "The amendments made by this section [amending this section and sections 5173, 5351, 5401, and 5551 of this title] shall apply to any calendar quarters beginning more than 1 year after the date of the enactment of this Act [Dec. 18, 2015]."
Pub. L. 109–59, title XI, §11127(c), Aug. 10, 2005, 119 Stat. 1959 , provided that: "The amendments made by this section [amending this section] shall apply with respect to quarterly periods beginning on and after January 1, 2006."
Pub. L. 103–465, title VII, §712(e), Dec. 8, 1994, 108 Stat. 5001 , provided that: "The amendments made by this section [amending this section and sections 5703 and 6302 of this title] shall take effect on January 1, 1995."
Pub. L. 100–647, title II, §2003(b)(2), Nov. 10, 1988, 102 Stat. 3598 , provided that: "The amendments made by paragraph (1) [amending this section and section 5703 of this title] shall take effect as if included in the amendments made by section 8011 of the Omnibus Budget Reconciliation Act of 1986 [Pub. L. 99–509]."
Pub. L. 99–509, title VIII, §8011(c), Oct. 21, 1986, 100 Stat. 1953 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that:
"(1) In general.-Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 5054, 5703, and 5704 of this title] shall apply to removals during semimonthly periods ending on or after December 31, 1986.
"(2) Imported articles, etc.-Subparagraphs (B) and (C) of section 5703(b)(2) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by this section), paragraphs (2) and (3) of section 5061(d) of such Code (as amended by this section), and the amendments made by subsections (a)(2) and (b)(2) [amending sections 5054 and 5704 of this title] shall apply to articles imported, entered for warehousing, or brought into the United States or a foreign trade zone after December 15, 1986.
"(3) Special rule for distilled spirits and tobacco for semimonthly period ending december 15, 1986.-With respect to remittances of-
"(4) Treatment of smokeless tobacco in inventory on June 30, 1986.-The tax imposed by section 5701(e) of the Internal Revenue Code of 1986 shall not apply to any smokeless tobacco which-
Pub. L. 96–39, title VIII, §808, July 26, 1979, 93 Stat. 291 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that:
"(a) Liability for Payment of Tax.-Except as otherwise provided in this section, the tax on all distilled spirits which have been withdrawn from bond on determination of tax and on which tax has not been paid by the close of December 31, 1979, shall become due on January 1, 1980, and shall be payable in accordance with section 5061 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954].
"(b) Treatment of Controlled Stock and Bulk Wine.-
"(1) Election with respect to controlled stock.-The proprietor of a distilled spirits plant may elect to convert any distilled spirits or wine which on January 1, 1980, is controlled stock.
"(2) Election with respect to wine.-The proprietor of a distilled spirits plant may elect to convert any bulk wine which on January 1, 1980, is on the premises of a distilled spirits plant.
"(3) Effect of election.-If an election under paragraph (1) or (2) is in effect with respect to any controlled stock or wine-
"(4) Making of elections.-The elections under this subsection shall be made at such time and in such manner as the Secretary shall by regulations prescribe.
"(c) Taxpaid Stock.-
"(1) Taxpaid stock may remain on bonded premises during 1980.-Section 5612(a) of the Internal Revenue Code of 1986 (relating to forfeiture of taxpaid distilled spirits remaining on bonded premises) shall not apply during 1980.
"(2) Separation of taxpaid stock.-All distilled spirits and wine on which tax has been paid and which are on the bonded premises of a distilled spirits plant shall be physically separated from other distilled spirits and wine. Such separation shall be by the use of separate tanks, rooms, or buildings, or by partitioning, or by such other methods as the Secretary finds will distinguish such distilled spirits and wine from other distilled spirits and wine on the bonded premises of the distilled spirits plant.
"(d) Return of Distilled Spirits Products Containing Taxpaid Wine.-With respect to distilled spirits returned to the bonded premises of distilled spirits plants during 1980, section 5008(c)(1) of the Internal Revenue Code of 1986 (relating to refunds for distilled spirits returned to bonded premises) shall be treated as including a reference to section 5041 of such Code.
"(e) Return of Distilled Spirits Products Containing Other Alcoholic Ingredients.-With respect to distilled spirits to which alcoholic ingredients other than distilled spirits have been added and which have been withdrawn from a distilled spirits plant before January 1, 1980, section 5215(a) of the Internal Revenue Code of 1986 shall apply only if such spirits are returned to the distilled spirits plant from which withdrawn.
"(f) Secretary Defined.-For purposes of this section, the term 'Secretary' means the Secretary of the Treasury or his delegate."