Prior Provisions
Provisions similar to those comprising this section were contained in former section 5065, [act Aug. 16, 1954, ch. 736], [68A Stat. 615], prior to the general revision of this chapter by [Pub. L. 85–859].
A prior section 5081, added [Pub. L. 100–203, title X, § 10512(a)(1)(A)], Dec. 22, 1987, [101 Stat. 1330–447]; amended [Pub. L. 100–647, title VI, § 6106(a)], (b), Nov. 10, 1988, [102 Stat. 3712], related to tax on proprietors of distilled spirits plants, bonded wine cellars, etc., prior to repeal by [Pub. L. 109–59, title XI, § 11125(a)(1)(A)], (c), Aug. 10, 2005, [119 Stat. 1953], 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5081, added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1338], imposed a tax on rectifiers of distilled spirits or wines, prior to repeal by [Pub. L. 96–39, title VIII], §§ 803(b), 810, July 26, 1979, [93 Stat. 274], 292, effective Jan. 1, 1980.
Another prior section 5081, [act Aug. 16, 1954, ch. 736], [68A Stat. 615], imposed a tax on rectifiers of distilled spirits or wines, prior to the general revision of this chapter by [Pub. L. 85–859].
A prior section 5082, added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1338], defined “rectifier”, prior to repeal by [Pub. L. 96–39, title VIII], §§ 803(b), 810, July 26, 1979, [93 Stat. 274], 292, effective Jan. 1, 1980.
Another prior section 5082, [act Aug. 16, 1954, ch. 736], [68A Stat. 616], defined “rectifier”, prior to the general revision of this chapter by [Pub. L. 85–859].
A prior section 5083, added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1338]; amended [Pub. L. 89–44, title VIII, § 805(f)(7)], June 21, 1965, [79 Stat. 161], enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to repeal by [Pub. L. 96–39, title VIII], §§ 803(b), 810, July 26, 1979, [93 Stat. 274], 292, effective Jan. 1, 1980.
Another prior section 5083, [act Aug. 16, 1954, ch. 736], [68A Stat. 616], enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to the general revision of this chapter by [Pub. L. 85–859].
A prior section 5084, added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1339], made cross references to other provisions relating to rectification, prior to repeal by [Pub. L. 96–39, title VIII], §§ 803(b), 810, July 26, 1979, [93 Stat. 274], 292, effective Jan. 1, 1980.
Another prior section 5084, [act Aug. 16, 1954, ch. 736], [68A Stat. 616], made cross references to other provisions relating to rectification, prior to the general revision of this chapter by [Pub. L. 85–859].
A prior section 5091, added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1339]; amended [Pub. L. 100–203, title X, § 10512(a)(2)], Dec. 22, 1987, [101 Stat. 1330–448], related to imposition of tax on brewers, prior to repeal by [Pub. L. 109–59, title XI, § 11125(a)(1)(B)], (c), Aug. 10, 2005, [119 Stat. 1953], 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5091, [act Aug. 16, 1954, ch. 736], [68A Stat. 616], related to imposition of tax on brewers, prior to the general revision of this chapter by [Pub. L. 85–859].
A prior section 5092, added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1339]; amended [Pub. L. 95–458, § 2(b)(3)], Oct. 14, 1978, [92 Stat. 1256], defined “brewer”, prior to repeal by [Pub. L. 109–59, title XI, § 11125(a)(1)(B)], (c), Aug. 10, 2005, [119 Stat. 1953], 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5092, [act Aug. 16, 1954, ch. 736], [68A Stat. 617], defined “brewer”, prior to the general revision of this chapter by [Pub. L. 85–859].
A prior section 5093, added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1339], set out cross references, prior to repeal by [Pub. L. 109–59, title XI, § 11125(a)(1)(B)], (c), Aug. 10, 2005, [119 Stat. 1953], 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5093, [act Aug. 16, 1954, ch. 736], [68A Stat. 617], set out cross references, prior to the general revision of this chapter by [Pub. L. 85–859].