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26 U.S.C. § 5692 — Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413, set forth a cross reference to section 7273(a), relating to penalties for failure to post special tax stamps.
A prior section 5692, act Aug. 16, 1954, ch. 736, 68A Stat. 703, related to penalty relating to records of retail liquor dealers, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
A prior section 5693, act Aug. 16, 1954, ch. 736, 68A Stat. 703, consisted of provisions similar to those comprising section 5692, prior to the general revision of this chapter by Pub. L. 85–859.
#### Effective Date of Repeal
Repeal effective Oct. 22, 1968, see section 207 of Pub. L. 90–618, set out as an Effective Date note under [section 5801 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5801&num=0&edition=prelim).
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Source file: Laws/federal/codes/united-states-code/title-26/section-5692-repealed-pub-l-90618-title-ii-206-a-oct-22-1968-82-stat-1235--d1b4d61dfe.md
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Source location: Title 26, Chapter 51, § 5692; chapter-051-distilled-spirits-wines-and-beer.md
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### Statutory Notes
Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413, set forth a cross reference to section 7273(a), relating to penalties for failure to post special tax stamps.
A prior section 5692, act Aug. 16, 1954, ch. 736, 68A Stat. 703, related to penalty relating to records of retail liquor dealers, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
A prior section 5693, act Aug. 16, 1954, ch. 736, 68A Stat. 703, consisted of provisions similar to those comprising section 5692, prior to the general revision of this chapter by Pub. L. 85–859.
#### Effective Date of Repeal
Repeal effective Oct. 22, 1968, see section 207 of Pub. L. 90–618, set out as an Effective Date note under [section 5801 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5801&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
(1) Importers and manufacturers: $1,000 a year or fraction thereof.
(2) Dealers: $500 a year or fraction thereof.
**(b) Reduced rates of tax for small importers and manufacturers**
(1) **In general** — Paragraph (1) of subsection (a) shall be applied by substituting “$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 section 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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5801
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Federal law — U.S. Code and appendices · legal_authorities
Page 3254
TITLE 26—INTERNAL REVENUE CODE
[§ 5689
1 Section numbers editorially supplied.
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
AMENDMENTS
1976—Subsecs. (a)(5), (b). Pub. L. 94–455 struck out ‘‘or
his delegate’’ after ‘‘Secretary’’ wherever appearing.
[§ 5689. Repealed. Pub. L. 94–455, title XIX,
§ 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
Section, added Pub. L. 85–859, title II, § 201, Sept. 2,
1958, 72 Stat. 1413, provided for penalty and forfeiture
for tampering with a stamp machine.
A prior section 5689, act Aug. 16, 1954, ch. 736, 68A
Stat. 702, related to penalty and forfeiture for tam-
pering with a stamp machine, prior to the general revi-
sion of this chapter by Pub. L. 85–859.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal effective on first day of first month which be-
gins more than 90 days after Oct. 4, 1976, see section
1905(d) of Pub. L. 94–455, set out as an Effective Date of
1976 Amendment note under section 5005 of this title.
§ 5690. Definition of the term ‘‘person’’
The term ‘‘person’’, as used in this subchapter,
includes an officer or employee of a corporation
or a member or employee of a partnership, who
as such officer, employee, or member is under a
duty to perform the act in respect of which the
violation occurs.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1413.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5690, act Aug. 16, 1954, ch. 736, 68A
Stat. 702, consisted of provisions similar to those com-
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859.
[PART V—REPEALED]
Editorial Notes
PRIOR PROVISIONS
A prior part V consisted of sections 5691 to 5693, prior
to the general revisi
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5692
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