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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
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Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
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SubChapter J. Penalties, Seizures, and Forfeitures Relating to Liquors |
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Part II. PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION |
§ 5663. Cross reference
Latest version.
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For penalties of common application pertaining to liquors, including wines, see part IV.
(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.)
Prior Provisions
A 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.
Amendments
1979—Pub. L. 96–39 struck out reference to penalties for rectified products under part I of this subchapter.
Effective Date Of Amendment
Amendment by Pub. L. 96–39 effective