Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXESChapter 51 - DISTILLED SPIRITS, WINES, AND BEERSubchapter J - PENALTIES, SEIZURES, AND FORFEITURES RELATING TO LIQUORS
Part II - PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
Section 5663 - Cross reference

26 U.S.C. § 5663

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Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 5663 - Cross reference

For penalties of common application pertaining to liquors, including wines, see part IV.

26 U.S.C. § 5663

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.

EDITORIAL NOTES

PRIOR PROVISIONSA 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.

AMENDMENTS1979-Pub. L. 96-39 struck out reference to penalties for rectified products under part I of this subchapter.

STATUTORY NOTES AND RELATED SUBSIDIARIES

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.