FEDERAL · 26 U.S.C. · Chapter 51

Cross references

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER·Subch. G·Pt. I
Cross references

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26 U.S.C. § 5403 (Cross references) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Source Credit

History

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1389; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, §3(f)(3), Sept. 13, 1982, 96 Stat. 1064.)

Editorial Notes

(1) For authority of Secretary to disapprove brewers' bonds, see section 5551.
(2) For authority of Secretary to require the installation and use of meters, tanks, and other apparatus, see section 5552.
(3) For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code.

Editorial Notes

Prior Provisions
A prior section 5403, act Aug. 16, 1954, ch. 736, 68A Stat. 674, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments
1982—Par. (3). Pub. L. 97–258 substituted "section 9303 of title 31, United States Code" for "6 U.S.C. 15".
1976—Par. (1). Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Editorial Notes

Prior Provisions
A prior part II consisted of sections 5411 to 5416, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.

Amendments
1997—Pub. L. 105–34, title XIV, §1421(b), Aug. 5, 1997, 111 Stat. 1049, added item 5418.
1971—Pub. L. 91–673, §4(b), Jan. 12, 1971, 84 Stat. 2058, substituted "Definitions of package and packaging" for "Definitions of bottle and bottling" in item 5416 and added item 5417.