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26 U.S.C. § 5733 — Provisions relating to liability for occupational taxes
Federal law — U.S. Code and appendices · legal_authorities
**(a) Partners** Any number of persons doing business in partnership at any one place shall be required to pay but one special tax.
**(b) Different businesses of same ownership and location** Whenever more than one of the pursuits or occupations described in this subchapter are carried on in the same place by the same person at the same time, except as otherwise provided in this subchapter, the tax shall be paid for each according to the rates severally prescribed.
**(c) Businesses in more than one location**
(1) **Liability for tax** — The payment of a special tax imposed by this subchapter shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the register kept in the office of the official in charge of the internal revenue district.
(2) **Storage** — Nothing contained in paragraph (1) shall require a special tax for the storage of tobacco products and cigarette papers and tubes at a location other than the place where tobacco products and cigarette papers and tubes are sold or offered for sale.
(3) **Definition of place** — The term “place” as used in this section means the entire office, plant or area of the business in any one location under the same proprietorship; and passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises, shall not be deemed sufficient separation to require additional special tax, if the various divisions are otherwise contiguous.
**(d) Death or change of location** Certain persons, other than the person who has paid the special tax under this subchapter for the carrying on of any business at any place, may secure the right to carry on, without incurring additional special tax, the same business at the same place for the remai
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Stable record: federal_law:legal_authorities:record_usc_972ff6f9545d3aa7e33e688d
Source file: Laws/federal/codes/united-states-code/title-26/section-5733-provisions-relating-to-liability-for-occupational-taxes--c1ae595db5.md
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Source location: Title 26, Chapter 52, § 5733; chapter-052-tobacco-products-and-cigarette-papers-and-tubes.md
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**(a) Partners** Any number of persons doing business in partnership at any one place shall be required to pay but one special tax.
**(b) Different businesses of same ownership and location** Whenever more than one of the pursuits or occupations described in this subchapter are carried on in the same place by the same person at the same time, except as otherwise provided in this subchapter, the tax shall be paid for each according to the rates severally prescribed.
**(c) Businesses in more than one location**
(1) **Liability for tax** — The payment of a special tax imposed by this subchapter shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the register kept in the office of the official in charge of the internal revenue district.
(2) **Storage** — Nothing contained in paragraph (1) shall require a special tax for the storage of tobacco products and cigarette papers and tubes at a location other than the place where tobacco products and cigarette papers and tubes are sold or offered for sale.
(3) **Definition of place** — The term “place” as used in this section means the entire office, plant or area of the business in any one location under the same proprietorship; and passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises, shall not be deemed sufficient separation to require additional special tax, if the various divisions are otherwise contiguous.
**(d) Death or change of location** Certain persons, other than the person who has paid the special tax under this subchapter for the carrying on of any business at any place, may secure the right to carry on, without incurring additional special tax, the same business at the same place for the remainder of the taxable period for which the special tax was paid. The persons who may secure such right are:
(1) the surviving spouse or child, or executor or administrator or other legal representative, of a deceased taxpayer;
(2) a husband or wife succeeding to the business of his or her living spouse;
(3) a receiver or trustee in bankruptcy, or an assignee for benefit of creditors; and
(4) the partner or partners remaining after death or withdrawal of a member of a partnership.
When any person moves to any place other than the place for which special tax was paid for the carrying on of any business, he may secure the right to carry on, without incurring additional special tax, the same business at his new location for the remainder of the taxable period for which the special tax was paid. To secure the right to carry on the business without incurring additional special tax, the successor, or the person relocating his business, must register the succession or relocation with the Secretary in accordance with regulations prescribed by the Secretary.
**(e) Federal agencies or instrumentalities** Any tax imposed by this subchapter shall apply to any agency or instrumentality of the United States unless such agency or instrumentality is granted by statute a specific exemption from such tax.
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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
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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
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Federal law — U.S. Code and appendices · legal_authorities
Page 3274
TITLE 26—INTERNAL REVENUE CODE
§ 5733
Subsecs. (a), (b). Pub. L. 109–59, § 11125(b)(20)(B),
struck out ‘‘(except the tax imposed by section 5131)’’
before ‘‘until he has paid’’ in subsec. (a) and before
‘‘shall be imposed’’ in subsec. (b).
Pub. L. 109–59, § 11125(b)(20)(A), substituted ‘‘this sub-
chapter’’ for ‘‘this part’’.
Subsec. (c)(1). Pub. L. 109–59, § 11125(b)(20)(A), sub-
stituted ‘‘this subchapter’’ for ‘‘this part’’.
1976—Subsec. (c). Pub. L. 94–455 substituted provisions
under which the special taxes would be paid on the
basis of a return for provisions under which the special
taxes were paid by stamps denoting the tax.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Pub. L. 109–59 effective July 1, 2008,
but inapplicable to taxes imposed for periods before
such date, see section 11125(c) of Pub. L. 109–59, set out
as a note under section 5002 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94–455 effective on first day of
first month which begins more than 90 days after Oct.
4, 1976, see section 1905(d) of Pub. L. 94–455, set out as
a note under section 5005 of this title.
§ 5733. Provisions relating to liability for occupa-
tional taxes
(a) Partners
Any number of persons doing business in part-
nership at any one place shall be required to pay
but one special tax.
(b) Different businesses of same ownership and
location
Whenever more than one of the pursuits or oc-
cupations described in this subchapter are car-
ried on in the same place by the same person at
the same time, except as otherwise provided in
this subchapter, the tax shall be paid for each
according to the rates severally prescribed.
(c) Businesses in more than one location
(1) Liability for tax
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5733
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.