Provisions similar to those comprising subsecs. (a)(1), (2)(D), (b), and (d) of this section were contained in prior sections of act Present subsecs.: Prior sections (a)(1), (2)(D) 5216(a)(1), (4). (b) 5309, 5362(7), 5412. (d) 5216(b).
The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 640, 641, 658, 665, 675.
1997—Subsec. (b)(2). Pub. L. 105–34 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “conveyed without payment of tax from contiguous brewery premises where produced; or”.
1979—Subsec. (c). Pub. L. 96–39 struck out “, in the production facilities of a distilled spirits plant” after “distilling material”.
1978—Subsec. (a)(2)(C). Pub. L. 95–458 inserted reference to section 5053(e).
1976—Subsecs. (a)(1), (b), (c). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (d). Pub. L. 94–455, § 1905(b)(6)(D), struck out “5601(b)(3), 5601(b)(4),” after “5601(a)(8),”.
Amendment by Pub. L. 105–34 effective on the 1st day of the 1st calendar quarter that begins at least 180 days after
Amendment by Pub. L. 96–39 effective
Amendment by Pub. L. 95–458 effective on first day of first calendar month beginning more than 90 days after
Amendment by section 1905(b)(6)(D) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after