United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
SubChapter G. Breweries |
Part I. ESTABLISHMENT |
§ 5403. Cross references
Latest version.
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(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.
(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.)
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”.