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NOTES:
Sec.
5731.
Imposition and rate of tax.
Pub. L. 109–59, title XI, § 11125(b)(20)(D), (c), Aug. 10, 2005, 119 Stat. 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, the table of sections is amended by adding at the end the following: 5732. Payment of tax. 5733. Provisions relating to liability for occupational taxes. 5734. Application of State laws.
Amendment of Analysis
Pub. L. 109–59, title XI, § 11125(b)(20)(D), (c), Aug. 10, 2005, 119 Stat. 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, the table of sections is amended by adding at the end the following: 5732. Payment of tax. 5733. Provisions relating to liability for occupational taxes. 5734. Application of State laws.
Prior Provisions
A prior subchapter D, relating to records of manufacturers and importers of tobacco products, etc., was redesignated subchapter E by Pub. L. 100–203, title X, § 10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449.
Another prior subchapter D, which consisted of sections
5731 and
5732 of this title, was repealed by Pub. L. 89–44, title V, § 502(b)(7), June 21, 1965, 79 Stat. 151, applicable on and after Jan. 1, 1966.
Section
5731, acts Aug. 16, 1954, ch. 736, 68A Stat. 714; Sept. 2, 1958, Pub. L. 85–859, title II, § 202,
72 Stat. 1423, restricted the shipment and delivery of tobacco materials to shipment and delivery pursuant to the regulations prescribed by the Secretary or his delegate.
Section
5732, acts Aug. 16, 1954, ch. 736, 68A Stat. 714; Sept. 2, 1958, Pub. L. 85–859, title II, § 202,
72 Stat. 1423, required that a dealer in tobacco materials make statement of shipments and delivers or give an inventory upon demand of any internal revenue officer.
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