26 USC 5663: Cross reference
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26 USC 5663: Cross reference Text contains those laws in effect on December 24, 2024
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter J-Penalties, Seizures, and Forfeitures Relating to LiquorsPART II-PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
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§5663. Cross reference

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 .)


Editorial Notes

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.


Statutory Notes and Related Subsidiaries

Effective Date of 1979 Amendment

Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.