26 USC Subtitle E, CHAPTER 53, Subchapter A, PART I: Front Matter

26 USC Subtitle E, CHAPTER 53, Subchapter A, PART I: Front Matter

26 USC Subtitle E, CHAPTER 53, Subchapter A, PART I: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMSSubchapter A-TaxesPART I-SPECIAL (OCCUPATIONAL) TAXES

Jump To: MiscellaneousPrior ProvisionsAmendments

PART I-SPECIAL (OCCUPATIONAL) TAXES

Sec.

5801.

Imposition of tax.

5802.

Registration of importers, manufacturers, and dealers.

Editorial Notes

Prior Provisions

A prior part I, act Aug. 16, 1964, ch. 736, 68A Stat. 721 , and amended thereafter, consisted of sections 5801 to 5803, prior to the general revision of this chapter by Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1228 .

Amendments

1987- Pub. L. 100–203, title X, §10512(g)(2), Dec. 22, 1987, 101 Stat. 1330–450 , substituted "Imposition of tax" for "Tax" in item 5801.