Part II. MISCELLANEOUS PROVISIONS


SubPart A. Manufacturers of Stills
§ 5101. Notice of manufacture of still; notice of set up of still
§ 5102. Definition of manufacturer of stills
SubPart B. Nonbeverage Domestic Drawback Claimants
§ 5111. Eligibility
§ 5112. Registration and regulation
§ 5113. Investigation of claims
§ 5114. Drawback
SubPart C. Recordkeeping and Registration by Dealers
§ 5121. Recordkeeping by wholesale dealers
§ 5122. Recordkeeping by retail dealers
§ 5123. Preservation and inspection of records, and entry of premises for inspection
§ 5124. Registration by dealers
SubPart D. Other Provisions
§ 5131. Packaging distilled spirits for industrial uses
§ 5132. Prohibited purchases by dealers

Prior Provisions

Prior Provisions

A prior part II, consisting of subparts A to G, related to occupational tax, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.

Amendments

Amendments

2005—Pub. L. 109–59, title XI, § 11125(b)(1)(A), Aug. 10, 2005, 119 Stat. 1953, amended part heading and table of subparts generally, substituting “MISCELLANEOUS PROVISIONS” for “OCCUPATIONAL TAX” in part heading, “Manufacturers of stills” for “Proprietors of distilled spirits plants, bonded wine cellars, etc.” in item for subpart A, “Nonbeverage domestic drawback claimants” for “Brewer” in item for subpart B, “Recordkeeping by dealers” for “Manufacturers of stills” in item for subpart C, and “Other provisions” for “Wholesale dealers” in item for subpart D and striking out items for subparts E “Retail dealers”, F “Nonbeverage domestic drawback claimants”, and G “General provisions”.

1987—Pub. L. 100–203, title X, § 10512(a)(1)(C), Dec. 22, 1987, 101 Stat. 1330–448, added item for subpart A.

1979—Pub. L. 96–39, title VIII, § 807(b)(3), July 26, 1979, 93 Stat. 290, struck out item for subpart A “Rectifier” in table of subparts comprising part II.