Browse Arkansas Code titles and sections
26 U.S.C. § 5732 — Payment of tax
Federal law — U.S. Code and appendices · legal_authorities
**(a) Condition precedent to carrying on business** No person shall be engaged in or carry on any trade or business subject to tax under this subchapter until he has paid the special tax therefor.
**(b) Computation** All special taxes under this subchapter shall be imposed as of on the first day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following.
**(c) How paid**
(1) **Payment by return** — The special taxes imposed by this subchapter shall be paid on the basis of a return under such regulations as the Secretary shall prescribe.
(2) **Stamp denoting payment of tax** — After receiving a properly executed return and remittance of any special tax imposed by this subchapter, the Secretary shall issue to the taxpayer an appropriate stamp as a receipt denoting payment of the tax. This paragraph shall not apply in the case of a return covering liability for a past period.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5732
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 72204c1e5506c135fcef983cb8eae7e1dc2ef55df6273ace66b6b2ff72a73dbe. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_7d21c1f4c5de2aed19363d9c
Source file: Laws/federal/codes/united-states-code/title-26/section-5732-payment-of-tax--13df0f125f.md
Pages: Not recorded – Not recorded
Passage SHA-256: 92e193319fd4371afa7d8f425f560a535077a3adfaa04b5e812afb829b4233bd
Source location: Title 26, Chapter 52, § 5732; chapter-052-tobacco-products-and-cigarette-papers-and-tubes.md
Stored source content
**(a) Condition precedent to carrying on business** No person shall be engaged in or carry on any trade or business subject to tax under this subchapter until he has paid the special tax therefor.
**(b) Computation** All special taxes under this subchapter shall be imposed as of on the first day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following.
**(c) How paid**
(1) **Payment by return** — The special taxes imposed by this subchapter shall be paid on the basis of a return under such regulations as the Secretary shall prescribe.
(2) **Stamp denoting payment of tax** — After receiving a properly executed return and remittance of any special tax imposed by this subchapter, the Secretary shall issue to the taxpayer an appropriate stamp as a receipt denoting payment of the tax. This paragraph shall not apply in the case of a return covering liability for a past period.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this chapter—
(1) **Distilled spirits plant** — The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
(2) **Distilled spirits operation** — The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
(3) **Bonded premises** — The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
(4) **Distiller** — The term “distiller” includes any person who—
(A) produces distilled spirits from any source or substance,
(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C) by any process separates alcoholic spirits from any fermented substance, or
(D) making or keeping mash, wort, or wash, has a still in his possession or use.
(5) **Processor**
(A) *In general* — The term “processor”, when used with respect to distilled spirits, means any person who—
(i) manufactures, mixes, or otherwise processes distilled spirits, or
(ii) manufactures any article.
(B) *Rectifier, bottler, etc., included* — The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
(6) **Certain operations not treated as processing** — In applying paragraph (5), there shall not be taken into account—
(A) *Operations as distiller* — Any process which is the operation of a distiller.
(B) *Mixing of taxpaid spirits for immediate
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5002
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General** The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).
**(b) Domestic distilled spirits**
(1) **Liability of persons interested in distilling** — Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom.
(2) **Exception** — A person owning or having the right of control of not more than 10 percent of any class of stock of a corporate proprietor of a distilled spirits plant shall not be deemed to be a person liable for the tax for which such proprietor is liable under the provisions of paragraph (1). This exception shall not apply to an officer or director of such corporate proprietor.
**(c) Proprietors of distilled spirits plants**
(1) **Bonded storage** — Every person operating bonded premises of a distilled spirits plant shall be liable for the internal revenue tax on all distilled spirits while the distilled spirits are stored on such premises, and on all distilled spirits which are in transit to such premises (from the time of removal from the transferor’s bonded premises) pursuant to application made by him. Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008(a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (b).
(2) **Transfers in bond** — When distilled spirits are transferred in bond in accordance with the provisions of section 5212, persons li
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5005
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Except as provided in regulations prescribed by the Secretary, it shall be unlawful for a dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquors who is required to keep the records prescribed by section 5121.
**(b) Limited retail dealers** A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
**(c) Penalty and forfeiture** For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5132
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 3273
TITLE 26—INTERNAL REVENUE CODE
§ 5732
designated subchapter E by Pub. L. 100–203, title X,
§ 10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449.
Another prior subchapter D, which consisted of sec-
tions 5731 and 5732 of this title, was repealed by Pub. L.
89–44, title V, § 502(b)(7), June 21, 1965, 79 Stat. 151, appli-
cable on and after Jan. 1, 1966.
AMENDMENTS
2005—Pub. L. 109–59, title XI, § 11125(b)(20)(D), Aug. 10,
2005, 119 Stat. 1957, added items 5732 to 5734.
§ 5731. Imposition and rate of tax
(a) General rule
Every person engaged in business as—
(1) a manufacturer of tobacco products,
(2) a manufacturer of cigarette papers and
tubes, or
(3) an export warehouse proprietor,
shall pay a tax of $1,000 per year in respect of
each premises at which such business is carried
on.
(b) Reduced rates for small proprietors
(1) In general
Subsection (a) shall be applied by sub-
stituting ‘‘$500’’ for ‘‘$1,000’’ with respect to
any taxpayer the gross receipts of which (for
the most recent taxable year ending before the
1st day of the taxable period to which the tax
imposed by subsection (a) relates) are less
than $500,000.
(2) Controlled group rules
All persons treated as 1 taxpayer under sec-
tion 5061(e)(3) shall be treated as 1 taxpayer
for purposes of paragraph (1).
(3) Certain rules to apply
For purposes of paragraph (1), rules similar
to the rules of subparagraphs (B) and (C) of
section 448(c)(3) shall apply.
(c) Penalty for failure to register
Any person engaged in a business referred to
in subsection (a) who willfully fails to pay the
tax imposed by subsection (a) shall be fined not
more than $5,000, or imprisoned not more than 2
years, or both, for each such offense.
(Added Pub. L. 100–203, title X, § 10512(f)(1), Dec.
22, 1
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5732
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.