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26 U.S.C. § 5731 — Imposition and rate of tax
Federal law — U.S. Code and appendices · legal_authorities
**(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 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.
**(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.
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Stable record: federal_law:legal_authorities:record_usc_b5551e8c331c18d61d90aff5
Source file: Laws/federal/codes/united-states-code/title-26/section-5731-imposition-and-rate-of-tax--5cc8430475.md
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Source location: Title 26, Chapter 52, § 5731; chapter-052-tobacco-products-and-cigarette-papers-and-tubes.md
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**(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 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.
**(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.
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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
Any person using distilled spirits on which the tax has been determined, in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes shall be eligible for drawback at the time when such distilled spirits are used in the manufacture of such products as provided for in this subpart.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5111
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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. § 5731
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.