United States Code

proprietor, shall file such bond, conditioned upon compliance with this chapter and regulations issued thereunder, in such form, amount, and manner as the Secretary shall by regulation prescribe. A new or additional bond may be required whenever the Secretary considers such action necessary for the protection of the reve

nue.

(b) Approval or disapproval

No person shall engage in such business until he receives notice of approval of such bond. A bond may be disapproved, upon notice to the principal on the bond, if the Secretary determines that the bond is not adequate to protect the revenue.

Any bond filed hereunder may be canceled, upon notice to the principal on the bond, whenever the Secretary determines that the bond no longer adequately protects the revenue.

(Aug. 16, 1954, ch. 736, 68A Stat. 711; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1421; June 21, 1965, Pub. L. 89-44, title V, § 502(b)(6), 79 Stat. 151; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834.)

AMENDMENTS

1976-Pub. L. 94-455 struck out "or his delegate" following "Secretary", wherever appearing.

1965-Subsec. (a). Pub. L. 89-44 struck out reference to dealers in tobacco materials.

1958-Subsec. (a). Pub. L. 85-859 included export warehouse proprietors, and substituted “manufacturer of tobacco products or cigarette papers and tubes" for "manufacturer of articles".

EFFECTIVE DATE OF 1965 AmendmenT

Amendment of subsec. (a) by section 502 of Pub. L. 89-44 applicable on and after January 1, 1966, see section 701(d) of Pub. L. 89-44, set out as a note under section 5701 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 5713 of this title.

§ 5712. Application for permit

Every person, before commencing business as a manufacturer of tobacco products or as an export warehouse proprietor, and at such other time as the Secretary shall by regulation prescribe, shall make application for the permit provided for in section 5713. The application shall be in such form as the Secretary shall prescribe and shall set forth, truthfully and accurately, the information called for on the form. Such application may be rejected and the permit denied if the Secretary, after notice and opportunity for hearing, find that

(1) the premises on which it is proposed to conduct the business are not adequate to protect the revenue; or

(2) such person (including, in the case of a corporation, any officer, director, or principal stockholder and, in the case of a partnership,

a partner) is, by reason of his business experience, financial standing, or trade connections, not likely to maintain operations in compliance with this chapter, or has failed to disclose any material information required or made any material false statement in the application therefor.

(Aug. 16, 1954, ch. 736, 68A Stat. 712; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1421; Oct. 4, 1976, Pub. L. 94-455, title XIX, §§ 1905(a)(27), 1906(b)(13)(A), 90 Stat. 1821, 1834.)

AMENDMENTS

1976-Pub. L. 94-455 struck out "or his delegate" following "Secretary" and struck out provision that no person subject to this section, who was lawfully engaged in business on the date of the enactment of the Excise Tax Technical Changes Act of 1958, be denied the right to carry on that business pending reasonable opportunity to make applications for permit and final action thereon.

1958-Pub. L. 85-859 included export warehouse proprietors, and excluded dealers in tobacco materials.

Effective Date of 1976 AmenDMENT

Amendment by section 1905 of Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94-455, set out as a note under section 5005 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 5713 of this title.

§ 5713. Permit

(a) Issuance

A person shall not engage in business as a manufacturer of tobacco products or as an export warehouse proprietor without a permit to engage in such business. Such permit, conditioned upon compliance with this chapter and regulations issued thereunder, shall be issued in such form and in such manner as the Secretary shall by regulation prescribe, to every person properly qualified under sections 5711 and 5712. A new permit may be required at such other time as the Secretary shall by regulation prescribe.

(b) Revocation

If the Secretary has reason to believe that any person holding a permit has not in good faith complied with this chapter, or with any other provision of this title involving intent to defraud, or has violated the conditions of such permit, or has failed to disclose any material information required or made any material false statement in the application for such permit, or has failed to maintain his premises in such manner as to protect the revenue, the Secretary shall issue an order, stating the facts charged, citing such person to show cause why his permit should not be suspended or revoked. If, after hearing, the Secretary finds that such person has not in good faith complied with this

11-610 0-83--16

chapter or with any other provision of this title involving intent to defraud, has violated the conditions of such permit, has failed to disclose any material information required or made any material false statement in the application therefor, or has failed to maintain his premises in such manner as to protect the revenue, such permit shall be suspended for such period as the Secretary deems proper or shall be revoked. (Aug. 16, 1954, ch. 736, 68A Stat. 712; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1421; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834.)

AMENDMENTS

1976-Pub. L. 94-455 struck out "or his delegate" following "Secretary" wherever appearing.

1958-Subsec. (a). Pub. L. 85-859 substituted "manufacturer of tobacco products" for "manufacturer of articles", included export warehouse proprietors, and eliminated provisions which related to dealers in tobacco materials.

Subsec. (b). Pub. L. 85-859 redesignated subsec. (c) as (b) and eliminated former subsec. (b) that required permits to be posted.

EFFECTIVE DATE OF 1958 Amendment Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 5712 of this title.

1976-Pub. L. 94-455, title XIX, § 1905(b)(7)(D), Oct. 4, 1976, 90 Stat. 1823, substituted "and notices" for "notices, and stamps", in item 5723.

1958-Pub. L. 85-859, title II, § 202, Sept. 2, 1958, 72 Stat. 1422, substituted "Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors" for "Manufacturers of Articles" in heading of subchapter and included marks in item 5723.

§ 5721. Inventories

Every manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor, shall make a true and accurate inventory at the time of commencing business, at the time of concluding business, and at such other times, in such manner and form, and to include such items, as the Secretary shall by regulation prescribe. Such inventories shall be subject to verification by any internal revenue officer.

(Aug. 16, 1954, ch. 736, 68A Stat. 713; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1422, Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834.)

AMENDMENTS

1976-Pub. L. 94-455 struck out "or his delegate" following "Secretary".

1958-Pub. L. 85-859 substituted "manufacturer of tobacco products or cigarette papers and tubes" for "manufacturer of articles" and "internal revenue officer" for "revenue officer", and inserted provisions to include export warehouse proprietors.

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

§ 5722. Reports

Every manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor, shall make reports containing such information, in such form, at such times, and for such periods as the Secretary shall by regulation prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 713; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1422; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834.)

AMENDMENTS

1976-Pub. L. 94-455 struck out "or his delegate" following "Secretary”.

1958-Pub. L. 85-859 substituted "manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor" for "manufacturer of articles".

EFFECTIVE DATE of 1958 AMENDMENT

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

§ 5723. Packages, marks, labels, and notices (a) Packages

All tobacco products and cigarette papers and tubes shall, before removal, be put up in such packages as the Secretary shall by regulation prescribe.

(b) Marks, labels, and notices

Every package of tobacco products or cigarette papers or tubes shall, before removal, bear the marks, labels, and notices if any, that the Secretary by regulation prescribes.

No certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products or cigarette papers or tubes.

(d) Indecent or immoral material prohibited

No indecent or immoral picture, print, or representation shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products or cigarette papers or tubes.

(e) Exceptions

Tobacco products furnished by manufacturers of such products for use or consumption by their employees, or for experimental purposes, and tobacco products and cigarette papers and tubes transferred to the bonded premises of another manufacturer or export warehouse pro

prietor or released in bond from customs custody for deliver to a manufacturer of tobacco products or cigarette papers and tubes, may be exempted from subsection (a) and (b) in accordance with such regulations as the Secretary shall prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 713; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1422; Oct. 4, 1976, Pub. L. 94-455, title XIX, §§ 1905(a)(28), 1906(b)(13)(A), 90 Stat. 1821, 1834.)

AMENDMENTS

1976-Catchline. Pub. L. 94-455, § 1905(a)(28)(A), substituted “and notices" for "notices, and stamps". Subsecs. (a), (e). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (b). Pub. L. 94-455, §§ 1905(a)(28)(B), 1906(b)(13)(A), struck out references to stamps in subsec. heading and in text and struck out "or his delegate" following "Secretary".

1958-Subsec. (a). Pub. L. 85-859 substituted "Packages" for "Packages, labels, notices, and stamps" in subsec. heading, and substituted "All tobacco products and cigarette papers and tubes shall, before removal, be put up in such packages as" for "All articles shall, before removal, be put up in packages having such labels, notices, and stamps as" in text.

Subsec. (b). Pub. L. 85-859 added subsec. (b) and redesignated former subsec. (b) as (c).

Subsec. (c). Pub. L. 85-859 redesignated former subsec. (b) as (c) and substituted "tobacco products or cigarette papers or tubes" for "articles". Former subsec. (c) redesignated (d).

Subsec. (d). Pub. L. 85-859 redesignated former subsec. (c) as (d) and substituted "tobacco products or cigarette papers or tubes" for "articles". Former subsec. (d) redesignated (e).

Subsec. (e). Pub. L. 85-859 redesignated former subsec. (d) as (e), and permitted exemption of tobacco products and cigarette papers and tubes transferred to the bonded premises of another manufacturer or export warehouse proprietor or released in bond from customs custody for delivery to a manufacturer of tobacco products or cigarette papers and tubes, and eliminated provisions which authorized exemption of articles removed for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, and so shipped.

EFFECTIVE DATE OF 1976 Amendment Amendment by section 1905 of Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94-455, set out as a note under section 5005 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment of section by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

CROSS REFERENCES

Criminal penalties for violation of this chapter, see section 5762 of this title.

Forfeiture for violation of this section, see section 5763 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 5751, 5763 of this title.

[Subchapter D-Repealed]

[§§ 5731, 5732. Repealed. Pub. L. 89-44, title V, § 502(b)(7), June 21, 1965, 79 Stat. 151] 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 offi

1976-Pub. L. 94-455, title XXI, § 2128(d)(1), Oct. 4, 1976, 90 Stat. 1921, added "and Importers" in subchapter heading.

1965-Pub. L. 89-44, title V, § 502(b)(7), (8), June 21, 1965, 79 Stat. 151, struck out former subchapter D, consisting of §§ 5731 and 5732 relating to operations by dealers in tobacco materials, redesignated as subchapter D former subchapter E, and, in the heading for subchapter D, as redesignated, struck out reference to dealers in tobacco materials.

1958-Pub. L. 85-859, title II, § 202, Sept. 2, 1958, 72 Stat. 1423, substituted "Manufacturers of Tobacco Products and Cigarette Papers and Tubes, Export Warehouse proprietors, and" for "Manufacturers of Articles and" in heading of subchapter.

§ 5741. Records to be maintained

Every manufacturer of tobacco products or cigarette papers and tubes, every importer, and every export warehouse proprietor shall keep such records in such manner as the Secretary shall by regulation prescribe. The records required under this section shall be available for inspection by any internal revenue officer during business hours.

(Aug. 16, 1954, ch. 736, 68A Stat. 715; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1423; June 21, 1965, Pub. L. 89-44, title V, § 502(b)(9), 79 Stat. 151; Oct. 4, 1976, Pub. L. 94-455, title XXI, § 2128(c), 90 Stat. 1921.)

AMENDMENTS

1976-Pub. L. 94-455 added reference to importers, struck out "or his delegate" following "Secretary”, and provided that the required records be available for inspection by any internal revenue officer during business hours.

1965-Pub. L. 89-44 struck out reference to every dealer in tobacco materials.

1958-Pub. L. 85-859 substituted "tobacco products or cigarette papers and tubes, every warehouse propri

etor, and every dealer" for "articles and dealer", and "such manner" for "such form".

EFFECTIVE DATE OF 1965 Amendment Amendment by section 502 of Pub. L. 89-44 applicable on and after January 1, 1966, see section 701(d) of Pub. L. 89-44, set out as a note under section 5701 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

1976-Pub. L. 94-455, title XIX, § 1905(b)(7)(B)(iii), Oct. 4, 1976, 90 Stat. 1823, substituted “and packages" for "stamps, and packages" in item 5752.

1965-Pub. L. 89-44, title V, § 502(b)(7), (10), June 21, 1965, 79 Stat. 151, 152, redesignated as subchapter E former subchapter F and, in the table of sections for subchapter E as so redesignated, struck out reference to tobacco materials in item 5753. Former subchapter E redesignated D.

1958-Pub. L. 85-859, title II, § 202, Sept. 2, 1958, 72 Stat. 1423 substituted "sale of tobacco products and cagarette papers and tubes, after removal" for "sale of articles, after removal not exempt from tax" in item 5751, included marks and notices in item 5752, and substituted "tobacco products, cigarette papers and tubes, and" for "articles and" in item 5753.

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

(a) Restriction

No person shall

(1) with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes

(A) upon which the tax has not been paid or determined in the manner and at the time prescribed by this chapter or regulations thereunder; or

(B) which, after removal without payment of tax pursuant to section 5704, have been diverted from the applicable purpose or use specified in that section; or

(2) with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes, which are not put up in packages as required under section 5723 or which are put up in packages not bearing the marks, labels, and notices, as required under such section; or

(3) otherwise than with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of,

after removal, any tobacco products or cigarette papers or tubes, which are not put up in packages as required under section 5723 or which are put up in packages not bearing the marks, labels, and notices, as required under such section. This paragraph shall not prevent the sale or delivery of tobacco products or cigarette papers or tubes directly to consumers from proper packages, nor apply to such articles when so sold or delivered.

(b) Liability to tax

Any person who possesses tobacco products or cigarette papers or tubes in violation of subsection (a)(1) or (a)(2) shall be liable for a tax equal to the tax on such articles.

(Aug. 16, 1954, ch. 736, 68A Stat. 716; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1424; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1905(b)(7)(A), 90 Stat. 1823.)

AMENDMENTS

1976-Subsec. (a)(2), (3). Pub. L. 94-455 substituted "and notices" for "notices, and stamps".

1958-Catchline. Pub. L. 85-859 substituted "tobacco products and cigarette papers and tubes, after removal" for "articles, after removal, not exempt from tax". Subsec. (a) amended generally by Pub. L. 85-859, which included within the restrictions, purchase, receipt, possession, offer for sale, or sale of other disposition of tobacco products or cigarette papers or tubes, after removal, upon which the tax has not been paid or determined, or which after removal without payment of tax have been diverted from the applicable purpose or use specified in section 5704, and to provide that par. (3) shall not prevent the delivery of tobacco products or cigarette papers or tubes directly to consumers from proper packages, nor apply to such articles when so delivered.

Subsec. (b). Pub. L. 85-859 substituted "tobacco products or cigarette papers or tubes in violation of subsection (a)(1) or (a)(2) shall be liable for a tax equal to the tax on such articles" or "articles in violation of subsection (a) of this section, shall incur liability to the tax thereon in addition to the penalties prescribed elsewhere in this title".

EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94-455, set out as a note under section 5005 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85-859 effective Sept. 3, 1958. see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 5762 of this title.

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

No person shall, with intent to defraud the United States, destroy, obliterate, or detach any mark, label, or notice prescribed or authorized, by this chapter or regulations thereunder, to appear on, or be affixed to, any package of tobacco products or cigarette papers or tubes, before such package is emptied.

(Aug. 16, 1954, ch. 736, 68A Stat. 716; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1424; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1905(b)(7)(B)(i), 90 Stat. 1823.)

AMENDMENTS

1976-Pub. L. 94-455 struck out reference to stamps in the section catchline and in the text and struck out provisions which had enumerated violations involving the misuse of tax stamps.

1958-Pub. L. 85-859 included marks and notices in the catchline, limited the penalties to cases where there is intent to defraud the United States, and prohibited the destruction, obliteration, or detachment of any mark, label, notice or stamp before a package of tobacco products or cigarette papers or tubes is emptied.

EFFECTIVE DATE OF 1958 Amendment

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 5762 of this title.

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

If it appears that any forfeited, condemned, or abandoned tobacco products, or cigarette papers and tubes, when offered for sale, will not bring a price equal to the tax due and payable thereon, and the expenses incident to the sale thereof, such articles shall not be sold for consumption in the United States but shall be disposed of in accordance with such regulations as the Secretary shall prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 716; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1425; June 21, 1965, Pub. L. 89-44, title V, § 502(b)(11), 79 Stat. 152; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834.)

AMENDMENTS

1976-Pub. L. 94-455 struck out "or his delegate" following "Secretary”.

1965-Pub. L. 89-44 struck out references to tobacco materials wherever appearing both in the heading and the text.

1958-Pub. L. 85-859 substituted "tobacco products, cigarette papers and tubes" for "articles" wherever appearing.

EFFECTIVE DATE OF 1965 AmendmenT

Amendment by section 502 of Pub. L. 89-44 applicable on and after January 1, 1966, see section 701(d) of Pub. L. 89-44, set out as a note under section 5701 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title.

(a) Omitting things required or doing things forbidden

Whoever willfully omits, neglects, or refuses to comply with any duty imposed upon him by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall in addition to any other penalty provided in this title, be liable to a penalty of $1,000, to be recovered, with costs of suit, in a civil action, except where a penalty under subsection (b) or under section 6651 or 6653 may be collected from such person by assessment.

(b) Failure to pay tax

Whoever fails to pay any tax imposed by this chapter at the time prescribed by law or regulations, shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.

The penalty imposed by subsection (b) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6660(a). (d) Cross references

For penalty for failure to make deposits or for overstatement of deposits, see section 6656.

(Aug. 16, 1954, ch. 736, 68A Stat. 717; Sept. 2, 1958, Pub. L. 85-859, title II, § 202, 72 Stat. 1425; Aug. 13, 1981, Pub. L. 97-34, title VII, §§ 722(a)(3), 724(b)(5), 95 Stat. 342, 345; Jan. 12, 1983, Pub. L. 97-448, title I, § 107(b), 96 Stat. 2391.)

REFERENCES IN TEXT

Section 6660, referred to in subsec. (c), was renumbered as section 6662 by Pub. L. 97-248, title III, § 323, Sept. 3, 1982, 96 Stat. 613.

AMENDMENTS

1983-Subsec. (c). Pub. L. 97-448 substituted "section 6660" for "section 6659" in subsec. heading, and substituted "section 6660(a)" for "section 6659(a)” in text.

1981-Subsec. (c). Pub. L. 97-34, § 724(b)(5), added subsec. (c). Former subsec. (c), which related to applicability of section 6656 to failure to make deposit of taxes imposed under subchapter A on the prescribed date and imposition of penalty, was struck out.

Subsec. (d). Pub. L. 97-34, §§ 722(a)(3), 724(b)(5), added subsec. (d). Former subsec. (d), which related to applicability of section 6660 and penalties imposed by subsections (b) and (c) to be assessed, collected, and paid in the manner as taxes provided in section 6660(a), was struck out. See subsec. (c).

« iepriekšējā Turpināt »

Grāmatas

United States Code, 11. sējums