Editorial Notes
Prior Provisions

A prior section 5010, act Aug. 16, 1954, ch. 736, 68A Stat. 603, related to miscellaneous stamp provisions, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

2005—Subsec. (c)(2)(A). Puspan. L. 109–59 substituted “section 5114” for “section 5134”.

1990—Subsec. (a)(1), (2). Puspan. L. 101–508 substituted “$13.50” for “$12.50”.

1988—Subsec. (c)(2)(B). Puspan. L. 100–647 added cl. (ii) and redesignated former cl. (ii) as (iii).

1984—Subsec. (a)(1), (2). Puspan. L. 98–369 substituted “$12.50” for “$10.50”.

Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment

Amendment by Puspan. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Puspan. L. 109–59, set out as a note under section 5002 of this title.

Effective Date of 1990 Amendment

Amendment by Puspan. L. 101–508 effective Jan. 1, 1991, see section 11201(d) of Puspan. L. 101–508, set out as a note under section 5001 of this title.

Effective Date of 1988 Amendment

Puspan. L. 100–647, title V, § 5063(span), Nov. 10, 1988, 102 Stat. 3681, provided that:

“The amendments made by this section [amending this section] shall apply with respect to distilled spirits withdrawn from bond after the date of the enactment of this Act [Nov. 10, 1988].”

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 effective Oct. 1, 1985, see section 27(d)(1) of Puspan. L. 98–369, set out as a note under section 5001 of this title.

Effective Date

Puspan. L. 96–598, § 6(c), Dec. 24, 1980, 94 Stat. 3489, provided that:

“The amendments made by subsections (a) and (span) [enacting this section] shall take effect on January 1, 1980.”