Source: https://www.law.cornell.edu/uscode/text/26/5007
Timestamp: 2016-09-27 07:09:59
Document Index: 286058749

Matched Legal Cases: ['§ 5007', '§\u202f201', '§\u202f1905', '§\u202f807', '§\u202f136', '§\u202f136', '§\u202f136', '§\u202f1906', '§\u202f1905', '§\u202f1906', 'art 26', 'art 27', 'art 28']

26 U.S. Code § 5007 - Collection of tax on distilled spirits | US Law | LII / Legal Information Institute
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1322; amended Pub. L. 94–455, title XIX, §§ 1905(b)(2)(A), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1822, 1834; Pub. L. 96–39, title VIII, § 807(a)(5), July 26, 1979, 93 Stat. 280; Pub. L. 103–465, title I, § 136(c)(3), (4), Dec. 8, 1994, 108 Stat. 4841, 4842.)
1994—Subsec. (b). Pub. L. 103–465, § 136(c)(3), amended subsec. (b) generally, striking out provisions relating to collection and deposit as internal revenue collections of taxes on imported perfumes containing distilled spirits.
Subsec. (c)(3). Pub. L. 103–465, § 136(c)(4), substituted “section 5001(a)(4), (5), and (6)” for “section 5001(a)(5), (6), and (7)”.
1976—Subsec. (a)(2). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (b)(1). Pub. L. 94–455, §§ 1905(b)(2)(A), 1906(b)(13)(A), struck out second sentence “Such tax shall be in addition to any customs duty imposed under the Tariff Act of 1930 (46 Stat. 590; 19 U.S.C., chapter 4), or any subsequent act.” and “or his delegate” after “Secretary” wherever appearing.
Subsecs. (b)(2), (c)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.27 CFR - Alcohol, Tobacco Products and Firearms27 CFR Part 26 - LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS27 CFR Part 27 - IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER27 CFR Part 28 - EXPORTATION OF ALCOHOL