26 USC 5555 - Records, statements, and returns

Editorial Notes

Prior Provisions

A prior section 5555, act Aug. 16, 1954, ch. 736, 68A Stat. 681, consisted of provisions similar to those comprising subsecs. (a) and (span) of this section, prior to the general revision of this chapter by Puspan. L. 85–859.

Prior section 5555(a), relating to general provisions respecting records, statements, and returns, is also incorporated in section 5207(span) to (d) of this title.

Prior section 5555(span), relating to authority to waive records, statements, and returns, is also incorporated in section 5505(g) of this title.

Amendments

2020—Subsec. (a). Puspan. L. 116–260 substituted “The Secretary” for “For calendar quarters beginning after the date of the enactment of this sentence, and before January 1, 2021, the Secretary”.

2019—Subsec. (a). Puspan. L. 116–94 substituted “January 1, 2021” for “January 1, 2020”.

2018—Subsec. (a). Puspan. L. 115–123 inserted at end “For calendar quarters beginning after the date of the enactment of this sentence, and before January 1, 2020, the Secretary shall permit a person to employ a unified system for any records, statements, and returns required to be kept, rendered, or made under this section for any beer produced in the brewery for which the tax imposed by section 5051 has been determined, including any beer which has been removed for consumption on the premises of the brewery.”

1984—Subsec. (a). Puspan. L. 98–369 struck out “or for the affixing of any stamp required to be affixed by this chapter,” after “the collection thereof,”.

1976—Subsecs. (a) to (c). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

Puspan. L. 116–260, div. EE, title I, § 106(i)(2), Dec. 27, 2020, 134 Stat. 3045, provided that:

“The amendment made by this subsection [amending this section] shall apply to calendar quarters beginning after December 31, 2020.”

Effective Date of 2019 Amendment

Puspan. L. 116–94, div. Q, title I, § 144(i)(2), Dec. 20, 2019, 133 Stat. 3235, provided that:

“The amendment made by this subsection [amending this section] shall apply to calendar quarters beginning after December 31, 2019.”

Effective Date of 2018 Amendment

Puspan. L. 115–123, div. D, title II, § 41112(span), Fespan. 9, 2018, 132 Stat. 160, provided that:

“The amendment made by this section [amending this section] shall apply to calendar quarters beginning after the date of the enactment of this Act [Fespan. 9, 2018].”

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 effective July 1, 1985, see section 456(span) of Puspan. L. 98–369, set out as an Effective Date note under section 5101 of this title.