26 USC 5731 - Imposition and rate of tax

Editorial Notes

Prior Provisions

A prior section 5731, acts Aug. 16, 1954, ch. 736, 68A Stat. 714; Sept. 2, 1958, Puspan. L. 85–859, title II, § 202, 72 Stat. 1423, restricted shipment and delivery of tobacco materials to shipment and delivery pursuant to regulations, prior to repeal by Puspan. L. 89–44, title V, § 502(span)(7), title VII, § 701(d), June 21, 1965, 79 Stat. 151, 157, applicable on and after Jan. 1, 1966.

Amendments

2005—Subsecs. (c), (d). Puspan. L. 109–59 redesignated subsec. (d) as (c) and struck out former subsec. (c). Text read as follows: “Rules similar to the rules of subpart G of part II of subchapter A of chapter 51 shall apply for purposes of this section.”

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

Section effective Jan. 1, 1988, see section 10512(h) of Puspan. L. 100–203, set out as an Effective Date of 1987 Amendment note under section 5111 of this title.