Section, added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1413]; amended [Pub. L. 96–39, title VIII, § 807(a)(60)], July 26, 1979, [93 Stat. 290]; [Pub. L. 98–369, div. A, title IV, § 451(b)(3)], July 18, 1984, [98 Stat. 819]; [Pub. L. 100–203, title X, § 10512(a)(1)(B)(i)], (ii), Dec. 22, 1987, [101 Stat. 1330–447], 1330–448, related to penalties for nonpayment of special taxes.
Prior Provisions
A prior section 5691, [act Aug. 16, 1954, ch. 736], [68A Stat. 702], related to penalties for willful nonpayment of special taxes and forfeitures for nonpayment of special taxes relating to liquors, prior to the general revision of this chapter by [Pub. L. 85–859].
Effective Date of Repeal
Repeal effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see [section 11125(c) of Pub. L. 109–59], set out as an Effective Date of 2005 Amendment note under [section 5002 of this title].
