Source: https://www.gpo.gov/fdsys/pkg/USCODE-2017-title26/html/USCODE-2017-title26-subtitleE-chap51-subchapA-partI-subpartA-sec5001.htm
Timestamp: 2018-10-16 08:20:35
Document Index: 585951589

Matched Legal Cases: ['§201', '§3', '§202', '§3', '§3', '§3', '§2', '§501', '§802', '§27', '§11201', '§136', '§13807', '§13807', '§13807']

Sec. 5001 - Imposition, rate, and attachment of tax
(i) a limitation to ensure that the number of proof gallons of distilled spirits for which the reduced tax rate has been assigned by a distilled spirits operation—
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1314; amended Pub. L. 86–75, §3(a)(2), (3), June 30, 1959, 73 Stat. 157; Pub. L. 86–564, title II, §202(a)(4), (5), June 30, 1960, 74 Stat. 290; Pub. L. 87–72, §3(a)(4), (5), June 30, 1961, 75 Stat. 193; Pub. L. 87–508, §3(a)(3), (4), June 28, 1962, 76 Stat. 114; Pub. L. 88–52, §3(a)(4), (5), June 29, 1963, 77 Stat. 72; Pub. L. 88–348, §2(a)(4), (5), June 30, 1964, 78 Stat. 237; Pub. L. 89–44, title V, §501(a), June 21, 1965, 79 Stat. 150; Pub. L. 96–39, title VIII, §§802, 805(d), July 26, 1979, 93 Stat. 273, 278; Pub. L. 98–369, div. A, title I, §27(a)(1), July 18, 1984, 98 Stat. 507; Pub. L. 101–508, title XI, §11201(a)(1), Nov. 5, 1990, 104 Stat. 1388–415; Pub. L. 103–465, title I, §136(a), Dec. 8, 1994, 108 Stat. 4841; Pub. L. 115–97, title I, §13807(a), (c), Dec. 22, 2017, 131 Stat. 2176.)
2017—Subsec. (c). Pub. L. 115–97, §13807(a), added subsec. (c). Former subsec. (c) redesignated (d).
Pub. L. 115–97, title I, §13807(d), Dec. 22, 2017, 131 Stat. 2177, provided that: "The amendments made by this section [amending this section and section 7652 of this title] shall apply to distilled spirits removed after December 31, 2017."