Pub. L. 85-859 Sep. 2, 1958

72 Stat. 1286 · Changed 227 sections of the Code

Bill H.R. 7125

§ 4041 Imposition of tax

  • (e) Pub. L. 85–859 added subsec. (e).

§ 4216 Definition of price

  • (b) Pub. L. 85–859, § 115, inserted provisions in par. (1) requiring, in the case of an article sold at retail, the…
  • (c) Pub. L. 85–859, § 117(b), substituted “section 4217(b)” for “subsection (d)”.
  • (d) Pub. L. 85–859, § 117(b), repealed subsec. (d) which related to tax on leases of certain trailers.
  • (e) Pub. L. 85–859, § 116, added subsec. (e).

§ 4217 Leases

  • § 4217 Pub. L. 85–859 substituted “Leases” for “Lease considered as sale” in section catchline.
  • (a) Pub. L. 85–859 redesignated existing provisions as subsec. (a) and struck out provisions which made subsection…
  • (b) (c) (d) Pub. L. 85–859 added subsecs. (b) to (d).

§ 4218 Use by manufacturer or importer considered sale

  • § 4218 Pub. L. 85–859 amended section generally, striking out provisions which related to refrigerator components and to sales…

§ 4221 Certain tax-free sales

§ 4222 Registration

§ 4223 Special rules relating to further manufacture

§ 4225 Exemption of articles manufactured or produced by Indians

§ 4251 Imposition of tax

  • § 4251 Pub. L. 85–859 redesignated “local telephone service” as “general telephone service”, “long distance telephone service”…

§ 4252 Definitions

  • (a) Pub. L. 85–859 substituted definition of “general telephone service” for provisions which defined “local telephone…
  • (b) Pub. L. 85–859 substituted “toll telephone service” for “long distance telephone service” and struck out provisions…
  • (c) Pub. L. 85–859 substituted “For purposes of this subchapter, the term ‘telegraph service’ means a telegram” for “As…
  • (d) Pub. L. 85–859 substituted provisions defining “teletypewriter exchange service” for provisions which defined “leased…
  • § 4252 Pub. L. 85–859 substituted provisions defining “wire mileage service” for provisions which defined “wire and equipment…
  • § 4252 Pub. L. 85–859 added subsec. (f). Similar provisions were formerly contained in subsec. (e) of this section.

§ 4253 Exemptions

  • (a) Pub. L. 85–859 substituted “general telephone service, or with respect to toll telephone service or telegraph service…
  • (b) Pub. L. 85–859 substituted “general telephone service, on any payment received from any person for services used” for…
  • (c) Pub. L. 85–859 substituted “on any payment received for services furnished to an international organization, or to the…
  • (d) Pub. L. 85–859 substituted “on any payment received for any toll telephone service” for “with respect to long distance…
  • (e) Pub. L. 85–859 substituted “toll telephone service, telegraph service, or teletypewriter exchange service” for “long…
  • (f) Pub. L. 85–859 substituted “any wire mileage service or wire and equipment service as is used in the conduct” for “the…
  • (g) (h) (i) Pub. L. 85–859 added subsecs. (g) to (i).

§ 4254 Computation of tax

  • (a) Pub. L. 85–859 provided that if the person who renders the bill groups individual items for purposes of rendering the…
  • (b) Pub. L. 85–859 substituted “toll telephone service” for “long distance telephone service”.

§ 4291 Cases where persons receiving payment must collect tax

  • § 4291 Pub. L. 85–859 substituted “Except as otherwise provided in sections 3241 and 4262(a)” for “Except as provided in…

§ 4371 Imposition of tax

  • § 4371 Pub. L. 85–859 substituted “is hereby imposed, on each policy of insurance, indemnity bond, annuity contract, or policy…

§ 4372 Definitions

  • (d)(2) Pub. L. 85–859 substituted “against, or with respect to, hazards, risks, losses, or liabilities” for “with respect to…

§ 4373 Exemptions

  • § 4373 Pub. L. 85–859 reenacted section without change.

§ 4374 Liability for tax

  • § 4374 Pub. L. 85–859 reenacted section without change.

§ 4401 Imposition of tax

  • (c) Pub. L. 85–859 made all persons required to register under section 4412 of this title who receive wagers for or on…

§ 4402 Exemptions

  • (2) Pub. L. 85–859 inserted provisions exempting from the tax amounts paid to operate a device described in section…

§ 5001 Imposition, rate, and attachment of tax

§ 5002 Definitions

§ 5003 Cross references to exemptions, etc.

§ 5004 Lien for tax

§ 5005 Persons liable for tax

§ 5006 Determination of tax

§ 5007 Collection of tax on distilled spirits

§ 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

§ 5041 Imposition and rate of tax

§ 5042 Exemption from tax

§ 5043 Collection of taxes on wines

§ 5044 Refund of tax on wine

§ 5045 Cross references

§ 5051 Imposition and rate of tax

§ 5052 Definitions

§ 5053 Exemptions

§ 5054 Determination and collection of tax on beer

§ 5055 Drawback of tax

§ 5056 Refund and credit of tax, or relief from lia­bility

§ 5061 Method of collecting tax

§ 5062 Refund and drawback in case of exportation

§ 5064 Losses resulting from disaster, vandalism, or malicious mischief

§ 5065 Territorial extent of law

§ 5068 Cross reference

§ 5111 Eligibility

§ 5112 Registration and regulation

§ 5113 Investigation of claims

§ 5114 Drawback

§ 5121 Recordkeeping by wholesale dealers

§ 5122 Recordkeeping by retail dealers

§ 5123 Preservation and inspection of records, and entry of premises for inspection

§ 5131 Packaging distilled spirits for industrial uses

§ 5171 Establishment

§ 5172 Application

§ 5173 Bonds

§ 5175 Export bonds

§ 5176 New or renewed bonds

§ 5177 Other provisions relating to bonds

§ 5178 Premises of distilled spirits plants

§ 5179 Registration of stills

§ 5180 Signs

§ 5182 Cross references

§ 5201 Regulation of operations

§ 5202 Supervision of operations

§ 5203 Entry and examination of premises

§ 5204 Gauging

§ 5206 Containers

§ 5207 Records and reports

§ 5211 Production and entry of distilled spirits

§ 5212 Transfer of distilled spirits between bonded premises

§ 5213 Withdrawal of distilled spirits from bonded premises on determination of tax

§ 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

§ 5215 Return of tax determined distilled spirits to bonded premises

§ 5216 Regulation of operations

§ 5221 Commencement, suspension, and resumption of operations

§ 5222 Production, receipt, removal, and use of distilling materials

§ 5223 Redistillation of spirits, articles, and residues

§ 5231 Entry for deposit

§ 5232 Imported distilled spirits

§ 5235 Bottling of alcohol for industrial purposes

§ 5236 Discontinuance of storage facilities and transfer of distilled spirits

§ 5241 Authority to denature

§ 5242 Denaturing materials

§ 5243 Sale of abandoned spirits for denaturation without collection of tax

§ 5244 Cross references

§ 5271 Permits

§ 5272 Bonds

§ 5273 Sale, use, and recovery of denatured distilled spirits

§ 5274 Applicability of other laws

§ 5275 Records and reports

§ 5291 General

§ 5301 General

§ 5311 Detention of containers

§ 5312 Production and use of distilled spirits for experimental research

§ 5313 Withdrawal of distilled spirits from customs custody free of tax for use of the United States

§ 5314 Special applicability of certain provisions

§ 5351 Bonded wine cellar

§ 5352 Taxpaid wine bottling house

§ 5353 Bonded wine warehouse

§ 5354 Bond

§ 5355 General provisions relating to bonds

§ 5356 Application

§ 5357 Premises

§ 5361 Bonded wine cellar operations

§ 5362 Removals of wine from bonded wine cellars

§ 5363 Taxpaid wine bottling house operations

§ 5365 Segregation of operations

§ 5366 Supervision

§ 5367 Records

§ 5368 Gauging and marking

§ 5369 Inventories

§ 5370 Losses

§ 5371 Insurance coverage, etc.

§ 5372 Sampling

§ 5373 Wine spirits

§ 5381 Natural wine

§ 5382 Cellar treatment of natural wine

§ 5383 Amelioration and sweetening limitations for natural grape wines

§ 5384 Amelioration and sweetening limitations for natural fruit and berry wines

§ 5385 Specially sweetened natural wines

§ 5386 Special natural wines

§ 5387 Agricultural wines

§ 5388 Designation of wines

§ 5391 Exemption from distilled spirits taxes

§ 5392 Definitions

§ 5401 Qualifying documents

§ 5402 Definitions

§ 5403 Cross references

§ 5411 Use of brewery

§ 5412 Removal of beer in containers or by pipeline

§ 5413 Brewers procuring beer from other brewers

§ 5414 Transfer of beer between bonded facilities

§ 5415 Records and returns

§ 5416 Definitions of package and packaging

§ 5501 Establishment

§ 5502 Qualification

§ 5503 Construction and equipment

§ 5504 Operation

§ 5505 Applicability of provisions of this chapter

§ 5511 Establishment and operation

§ 5512 Control of products after manufacture

§ 5551 General provisions relating to bonds

§ 5552 Installation of meters, tanks, and other apparatus

§ 5553 Supervision of premises and operations

§ 5554 Pilot operations

§ 5555 Records, statements, and returns

§ 5556 Regulations

§ 5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

§ 5558 Authority of enforcement officers

§ 5559 Determinations

§ 5560 Other provisions applicable

§ 5561 Exemptions to meet the requirements of the national defense

§ 5562 Exemptions from certain requirements in cases of disaster

§ 5601 Criminal penalties

§ 5602 Penalty for tax fraud by distiller

§ 5603 Penalty relating to records, returns, and reports

§ 5604 Penalties relating to marks, brands, and containers

§ 5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

§ 5606 Penalty relating to containers of distilled spirits

§ 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles

§ 5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding

§ 5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials

§ 5610 Disposal of forfeited equipment and material for distilling

§ 5611 Release of distillery before judgment

§ 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises

§ 5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law

§ 5614 Burden of proof in cases of seizure of spirits

§ 5615 Property subject to forfeiture

§ 5661 Penalty and forfeiture for violation of laws and regulations relating to wine

§ 5662 Penalty for alteration of wine labels

§ 5663 Cross reference

§ 5671 Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

§ 5672 Penalty for failure of brewer to comply with requirements and to keep records and file returns

§ 5673 Forfeiture for flagrant and willful removal of beer without taxpayment

§ 5674 Penalty for unlawful production or removal of beer

§ 5675 Penalty for intentional removal or defacement of brewer’s marks and brands

§ 5681 Penalty relating to signs

§ 5682 Penalty for breaking locks or gaining access

§ 5683 Penalty and forfeiture for removal of liquors under improper brands

§ 5684 Penalties relating to the payment and collection of liquor taxes

§ 5685 Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws

§ 5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

§ 5687 Penalty for offenses not specifically covered

§ 5688 Disposition and release of seized property

§ 5690 Definition of the term “person”

§ 5701 Rate of tax

  • (b) Pub. L. 85–859 provided that in determining the retail price, for tax purposes, regard shall be had to the ordinary…
  • (d) Pub. L. 85–859 substituted “On each book or set of cigarette papers containing more than 25 papers, manufactured in or…
  • (f) Pub. L. 85–859 substituted “imposed by this section on tobacco products and cigarette papers and tubes imported into…

§ 5702 Definitions

  • (a) Pub. L. 85–859 inserted the term “for removal, or merely removed”.
  • (b) (c) (d) Pub. L. 85–859 redesignated subsecs. (c), (d), and (f) as (b), (c), and (d), respectively. Former subsecs. (b), (c)…
  • (e) Pub. L. 85–859 consolidated the definitions “manufacturer of tobacco” and “manufacturer of cigars and cigarettes”…
  • (f) Pub. L. 85–859 redesignated subsec. (g) as (f) and former subsec. (f) as (d).
  • (g) Pub. L. 85–859 added subsec. (g) and redesignated former subsec. (g) as (f).
  • (i) Pub. L. 85–859 substituted “into books or sets containing more than 25 papers each, or into tubes” for “into packages…
  • (j) Pub. L. 85–859 substituted provisions defining “export warehouse” for provisions which defined “article” as…
  • (k) Pub. L. 85–859 added subsec. (k) and redesignated former subsec. (k) as (l).
  • (l) Pub. L. 85–859 redesignated former subsec. (k) as (l) and substituted “other than manufactured tobacco, cigars, and…
  • (m) Pub. L. 85–859 redesignated former subsec. (l) as (m) and included within the definition persons who receive tobacco…
  • (n) Pub. L. 85–859 redesignated former subsec. (m) as (n) and substituted “tobacco products or cigarette papers or tubes”…
  • (o) Pub. L. 85–859 redesignated former subsec. (n) as (o) and substituted “tobacco products or cigarette papers or tubes”…

§ 5703 Liability for tax and method of payment

  • (a)(1) Pub. L. 85–859 designated part of first sentence of subsec. (a) as par. (1) thereof and redesignated the remainder of…
  • (a)(2) Pub. L. 85–859 added par. (2).
  • (b) Pub. L. 85–859 designated former subsec. (a), with exception of part of the first sentence, as subsec. (b) and…
  • (c) Pub. L. 85–859 designated former subsec. (b) as (c) and substituted “If the Secretary or his delegate shall by…
  • (d) Pub. L. 85–859 redesignated former subsec. (c) as (d). Former subsec. (d) redesignated (e).
  • § 5703 Pub. L. 85–859 designated former subsec. (d) as (e) and permitted assessments in cases where delay may jeopardize…

§ 5704 Exemption from tax

  • (b) Pub. L. 85–859 included transfers by export warehouse proprietors, and substituted “tobacco products and cigarette…
  • (c) Pub. L. 85–859 authorized shipments without payment of tax of tobacco stems and waste only, to any person for use by…
  • (d) Pub. L. 85–859 substituted “tobacco products, cigarette papers and tubes” for “articles” wherever appearing, and struck…

§ 5705 Credit, refund, or allowance of tax

  • (a) Pub. L. 85–859 authorized refunds to export warehouse proprietors, provided for refunds to be made without interest…
  • (b) Pub. L. 85–859 permitted relief where a tax has not yet been paid on tobacco products and cigarette papers and tubes…
  • (c) Pub. L. 85–859 substituted “under this section shall be filed within 6 months after the date of the withdrawal from the…

§ 5706 Drawback of tax

  • § 5706 Pub. L. 85–859 substituted “tobacco products and cigarette papers and tubes” for “articles”.

§ 5708 Losses caused by disaster

§ 5711 Bond

  • (a) Pub. L. 85–859 included export warehouse proprietors, and substituted “manufacturer of tobacco products or cigarette…

§ 5712 Application for permit

  • § 5712 Pub. L. 85–859 included export warehouse proprietors, and excluded dealers in tobacco materials.

§ 5713 Permit

  • (a) Pub. L. 85–859 substituted “manufacturer of tobacco products” for “manufacturer of articles”, included export warehouse…
  • (b) § 5713 Pub. L. 85–859 redesignated subsec. (c) as (b) and struck out former subsec. (b) that required permits to be posted.

§ 5721 Inventories

  • § 5721 Pub. L. 85–859 substituted “manufacturer of tobacco products or cigarette papers and tubes” for “manufacturer of…

§ 5722 Reports

  • § 5722 Pub. L. 85–859 substituted “manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse…

§ 5723 Packages, marks, labels, and notices

  • (a) Pub. L. 85–859 substituted “Packages” for “Packages, labels, notices, and stamps” in heading, and substituted “All…
  • (b) Pub. L. 85–859 added subsec. (b) and redesignated former subsec. (b) as (c).
  • (c) Pub. L. 85–859 redesignated former subsec. (b) as (c) and substituted “tobacco products or cigarette papers or tubes”…
  • (d) Pub. L. 85–859 redesignated former subsec. (c) as (d) and substituted “tobacco products or cigarette papers or tubes”…
  • (e) Pub. L. 85–859 redesignated former subsec. (d) as (e), and permitted exemption of tobacco products and cigarette papers…

§ 5732 Payment of tax

§ 5733 Provisions relating to liability for occupational taxes

§ 5734 Application of State laws

§ 5741 Records to be maintained

  • § 5741 Pub. L. 85–859 substituted “tobacco products or cigarette papers and tubes, every warehouse proprietor, and every…

§ 5751 Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal

  • § 5751 Pub. L. 85–859 substituted “tobacco products and cigarette papers and tubes, after removal” for “articles, after…
  • (b) Pub. L. 85–859 substituted “tobacco products or cigarette papers or tubes in violation of subsection (a)(1) or (a)(2)…

§ 5752 Restrictions relating to marks, labels, notices, and packages

  • § 5752 Pub. L. 85–859 included marks and notices in the catchline, limited the penalties to cases where there is intent to…

§ 5753 Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes

  • § 5753 Pub. L. 85–859 substituted “tobacco products, cigarette papers and tubes” for “articles” wherever appearing.

§ 5761 Civil penalties

  • (a) Pub. L. 85–859 struck out reference to section 6652 of this title.
  • (b) Pub. L. 85–859 substituted provisions relating to failure to pay tax for provisions which made persons willfully…
  • (c) Pub. L. 85–859 substituted provisions relating to failure to make deposit of taxes for provisions which authorized a…
  • (d) Pub. L. 85–859 added subsec. (d). Similar provisions were formerly contained in subsec. (c) of this section.

§ 5762 Criminal penalties

  • (a) Pub. L. 85–859 included export warehouse proprietors in par. (1), struck out provisions in pars. (6) and (9) to (11)…

§ 5763 Forfeitures

  • (a) Pub. L. 85–859 substituted “tobacco products and cigarette papers and tubes” for “articles” wherever appearing and…
  • (b) (c) Pub. L. 85–859 included property of export warehouse proprietors.
  • (d) Pub. L. 85–859 included property intended for use, or used, in violating regulations under this chapter.

§ 6011 General requirement of return, statement, or list

  • (c) (d) Pub. L. 85–859 added subsec. (c) and redesignated former subsec. (c) as (d).

§ 6071 Time for filing returns and other documents

  • (b) Pub. L. 85–859 inserted reference to section 5142 of this title.

§ 6207 Cross references

  • (4) Pub. L. 85–859, § 204(2), substituted “with respect to taxes required to be paid by chapter 52, see section 5703” for…
  • (6) § 6207 Pub. L. 85–859, § 204(3), redesignated pars. (8) and (9) as (6) and (7), respectively, and struck out former pars. (6)…

§ 6412 Floor stocks refunds

  • § 6412 Pub. L. 85–859 required filing of claims for refund on or before Sept. 30, 1961.

§ 6415 Credits or refunds to persons who collected certain taxes

  • (a) Pub. L. 85–859 provided that in the case of any payment outside the United States in respect of which tax is imposed…

§ 6416 Certain taxes on sales and services

  • (b)(1) Pub. L. 85–859, § 163(a), made price readjustment provisions inapplicable in the case of an article in respect of which…
  • (b)(4) (b)(5) Pub. L. 85–859, § 163(a), added pars. (4) and (5).
  • (c) Pub. L. 85–859, § 163(a), authorized a credit with respect to tires, inner tubes, or automobile radio or television…
  • § 6416 Pub. L. 85–859, § 163(c), added subsecs. (g) to (i).

§ 6420 Gasoline used on farms

  • (c)(3)(A) Pub. L. 85–859 substituted “section 6416(b)(2)(G)(ii)” for “section 6416(b)(2)(C)(ii)” in two places in cl. (A).

§ 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

  • (c) Pub. L. 85–859, § 164(a), permitted, in cases where $1,000 or more is payable to any person with respect to gasoline…
  • (i)(2) (i)(3) Pub. L. 85–859, § 163(d)(3), substituted “section 6416(b)(2)(I) and (J)” for “section 6416(b)(2) (J) and (K)” in cl.…

§ 6422 Cross references

  • § 6422 Pub. L. 85–859 substituted “subtitle E” for “sections 5011, 5044, 5057, 5063, 5705, and 5707” in par. (14).

§ 6501 Limitations on assessment and collection

  • (a) Pub. L. 85–859 substituted “at any time after such tax became due and before the expiration of 3 years after the date…

§ 6805 Redemption of stamps

  • (a) Pub. L. 85–859, § 165(b), struck out provisions which authorized the Secretary to make allowances for or redeem stamps…
  • (c) Pub. L. 85–859, § 165(c), inserted “under this section” after “shall be allowed”.

§ 7214 Offenses by officers and employees of the United States

  • (c) Pub. L. 85–859 struck out a cross reference that related to penalty imposed for unlawfully removing or permitting to be…

§ 7272 Penalty for failure to register or reregister

  • (a) Pub. L. 85–859, § 204(6), excluded persons required to register under subtitle E and persons engaging in a trade or…
  • (b) Pub. L. 85–859, § 204(7), struck out references to sections 5802 and 5841 of this title.

§ 7301 Property subject to tax

  • (e) Pub. L. 85–859 included property used to transport or for the deposit or concealment of property which is intended to…

§ 7324 Special disposition of perishable goods

  • (3) Pub. L. 85–859 included property seized under section 7302 of this title.

§ 7325 Personal property valued at $100,000 or less

  • § 7325 Pub. L. 85–859 substituted “$2,500” for “$1,000” in section catchline, opening par., and par. (2), and inserted “…

§ 7608 Authority of internal revenue enforcement officers

§ 7613 Cross references

  • (a) Pub. L. 85–859, § 204(15), added par. (6).
  • (b)(2) Pub. L. 85–859, § 204(15), substituted “with respect to subtitle E, see section 5557” for “in connection with…
  • (b)(3) Pub. L. 85–859, § 204(15), added par. (3).

§ 7652 Shipments to the United States

  • (a)(1) Pub. L. 85–859, § 204(17), substituted “section 5314” for “section 5318”.
  • (b)(1) Pub. L. 85–859, § 204(18), substituted “section 5314” for “section 5318”.

§ 7655 Cross references

  • (a) Pub. L. 85–859 redesignated par. (6) as (5) and struck out former par. (5) which contained a cross reference to chapter…