U.S.C. Title 26 - INTERNAL REVENUE CODE

26 U.S.C.
United States Code, 2007 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART II - OCCUPATIONAL TAX
Subpart G - General Provisions
Sec. 5141 - Registration
From the U.S. Government Publishing Office, www.gpo.gov

§5141. Registration

For provisions relating to registration in the case of persons engaged in any trade or business on which a special tax is imposed, see section 7011(a).

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1346.)

Repeal of Section

Pub. L. 109–59, title XI, §11125(a)(1)(E), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed.

Prior Provisions

A prior section 5141, act Aug. 16, 1954, ch. 736, 68A Stat. 624, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.