Cross reference
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Law
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USC 26
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Internal Revenue Code
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Alcohol, Tobacco, and Certain Other Excise Taxes
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DISTILLED SPIRITS, WINES, AND BEER
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Penalties, Seizures, and Forfeitures Relating to Liquors
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PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
- Cross reference
§5663. Cross reference
For penalties of common application pertaining to liquors, including wines, see part IV.
(Added
Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1407
; amended
Pub. L. 96–39, title VIII, §807(a)(57), July 26, 1979, 93 Stat. 289
.)
Prior Provisions
A prior section 5663, act Aug. 16, 1954, ch. 736, 68A Stat. 695
, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1979-Pub. L. 96–39 struck out reference to penalties for rectified products under part I of this subchapter.
Effective Date of 1979 Amendment
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.
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