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26 U.S.C. § 5684 — Penalties relating to the payment and collection of liquor taxes
Federal law — U.S. Code and appendices · legal_authorities
**(a) Failure to pay tax** Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
**(b) Applicability of section 6665** The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
**(c) Cross references**
(1) For provisions relating to interest in the case of taxes not paid when due, see section 6601.
(2) For penalty for failure to file tax return or pay tax, see section 6651.
(3) For additional penalties for failure to pay tax, see section 6653.
(4) For penalty for failure to make deposits or for overstatement of deposits, see section 6656.
(5) For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.
(6) For penalty for willful failure to file return, supply information, or pay tax, see section 7203.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5684-penalties-relating-to-the-payment-and-collection-of-liquor-taxes--0d3e44b677.md
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Source location: Title 26, Chapter 51, § 5684; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Failure to pay tax** Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
**(b) Applicability of section 6665** The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
**(c) Cross references**
(1) For provisions relating to interest in the case of taxes not paid when due, see section 6601.
(2) For penalty for failure to file tax return or pay tax, see section 6651.
(3) For additional penalties for failure to pay tax, see section 6653.
(4) For penalty for failure to make deposits or for overstatement of deposits, see section 6656.
(5) For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.
(6) For penalty for willful failure to file return, supply information, or pay tax, see section 7203.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Addition to the tax** In case of failure—
(1) to file any return required under authority of subchapter A of chapter 61 (other than part III thereof), subchapter A of chapter 51 (relating to distilled spirits, wines, and beer), or of subchapter A of chapter 52 (relating to tobacco, cigars, cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate;
(2) to pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or
(3) to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 21 calendar days from the date of notice and demand therefor (10 business
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6651
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** The amount of any deduction or credit allowed by this subtitle shall be taken for the taxable year which is the proper taxable year under the method of accounting used in computing taxable income.
**(b) Special rule in case of death** In the case of the death of a taxpayer whose taxable income is computed under an accrual method of accounting, any amount accrued as a deduction or credit only by reason of the death of the taxpayer shall not be allowed in computing taxable income for the period in which falls the date of the taxpayer’s death.
**(c) Accrual of real property taxes**
(1) **In general** — If the taxable income is computed under an accrual method of accounting, then, at the election of the taxpayer, any real property tax which is related to a definite period of time shall be accrued ratably over that period.
(2) **When election may be made**
(A) *Without consent* — A taxpayer may, without the consent of the Secretary, make an election under this subsection for his first taxable year in which he incurs real property taxes. Such an election shall be made not later than the time prescribed by law for filing the return for such year (including extensions thereof).
(B) *With consent* — A taxpayer may, with the consent of the Secretary, make an election under this subsection at any time.
**(d) Limitation on acceleration of accrual of taxes**
(1) **General rule** — In the case of a taxpayer whose taxable income is computed under an accrual method of accounting, to the extent that the time for accruing taxes is earlier than it would be but for any action of any taxing jurisdiction taken after December 31, 1960, then, under regulations prescribed by the Secretary, such taxes shall be treated as accruing at the time they would have accru
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 461
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Wage withholding for income tax purposes**
(1) **In general** — The amount withheld as tax under chapter 24 shall be allowed to the recipient of the income as a credit against the tax imposed by this subtitle.
(2) **Year of credit** — The amount so withheld during any calendar year shall be allowed as a credit for the taxable year beginning in such calendar year. If more than one taxable year begins in a calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.
**(b) Credit for special refunds of social security tax**
(1) **In general** — The Secretary may prescribe regulations providing for the crediting against the tax imposed by this subtitle of the amount determined by the taxpayer or the Secretary to be allowable under section 6413(c) as a special refund of tax imposed on wages. The amount allowed as a credit under such regulations shall, for purposes of this subtitle, be considered an amount withheld at source as tax under section 3402.
(2) **Year of credit** — Any amount to which paragraph (1) applies shall be allowed as a credit for the taxable year beginning in the calendar year during which the wages were received. If more than one taxable year begins in the calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.
**(c) Special rule for backup withholding** Any credit allowed by subsection (a) for any amount withheld under section 3406 shall be allowed for the taxable year of the recipient of the income in which the income is received.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 31
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Deduction allowed** There shall be allowed as a deduction for the taxable year an amount equal to—
(1) in the case of a taxable year beginning before January 1, 2021, the aggregate of the net operating loss carryovers to such year, plus the net operating loss carrybacks to such year, and
(2) in the case of a taxable year beginning after December 31, 2020, the sum of—
(A) the aggregate amount of net operating losses arising in taxable years beginning before January 1, 2018, carried to such taxable year, plus
(B) the lesser of—
(i) the aggregate amount of net operating losses arising in taxable years beginning after December 31, 2017, carried to such taxable year, or
(ii) 80 percent of the excess (if any) of—
(I) taxable income computed without regard to the deductions under this section and sections 199A and 250, over
(II) the amount determined under subparagraph (A).
For purposes of this subtitle, the term “net operating loss deduction” means the deduction allowed by this subsection.
**(b) Net operating loss carrybacks and carryovers**
(1) **Years to which loss may be carried**
(A) *General rule* — A net operating loss for any taxable year—
(i) shall be a net operating loss carryback to the extent provided in subparagraphs (B), (C)(i), and (D), and
(ii) except as provided in subparagraph (C)(ii), shall be a net operating loss carryover—
(I) in the case of a net operating loss arising in a taxable year beginning before January 1, 2018, to each of the 20 taxable years following the taxable year of the loss, and
(II) in the case of a net operating loss arising in a taxable year beginning after December 31, 2017, to each taxable year following the taxable year of the loss.
(B) *Farming losses*
(i) *I
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 172
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of any individual who makes an election under section 6434 with respect to an individual who is not an eligible child of the taxpayer—
(1) if such election was made due to negligence or disregard of the rules or regulations, there shall be imposed a penalty of $500, or
(2) if such election was made due to fraud, there shall be imposed a penalty of $1,000.
**(b) Definitions**
(1) **Eligible child** — The term “eligible child” has the meaning given such term under section 6434.
(2) **Negligence; disregard** — The terms “negligence” and “disregard” have the same meaning as when such terms are used in section 6662.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6659
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Federal law — U.S. Code and appendices · legal_authorities
Whoever violates any provision of this chapter or regulations issued pursuant thereto, for which a specific criminal penalty is not prescribed by this chapter, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5687
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Underpayment of deposits** In the case of any failure by any person to deposit (as required by this title or by regulations of the Secretary under this title) on the date prescribed therefor any amount of tax imposed by this title in such government depository as is authorized under section 6302(c) to receive such deposit, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be imposed upon such person a penalty equal to the applicable percentage of the amount of the underpayment.
**(b) Definitions** For purposes of subsection (a)—
(1) **Applicable percentage**
(A) *In general* — Except as provided in subparagraph (B), the term “applicable percentage” means—
(i) 2 percent if the failure is for not more than 5 days,
(ii) 5 percent if the failure is for more than 5 days but not more than 15 days, and
(iii) 10 percent if the failure is for more than 15 days.
(B) *Special rule* — In any case where the tax is not deposited on or before the earlier of—
(i) the day 10 days after the date of the first delinquency notice to the taxpayer under section 6303, or
(ii) the day on which notice and demand for immediate payment is given under section 6861 or 6862 or the last sentence of section 6331(a),
the applicable percentage shall be 15 percent.
(2) **Underpayment** — The term “underpayment” means the excess of the amount of the tax required to be deposited over the amount, if any, thereof deposited on or before the date prescribed therefor.
**(c) Exception for first-time depositors of employment taxes** The Secretary may waive the penalty imposed by subsection (a) on a person’s inadvertent failure to deposit any employment tax if—
(1) such person meets the requirements referred to i
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6656
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Omitting things required or doing things forbidden** Whoever willfully omits, neglects, or refuses to comply with any duty imposed upon him by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall in addition to any other penalty provided in this title, be liable to a penalty of $1,000, to be recovered, with costs of suit, in a civil action, except where a penalty under subsection (b) or (c) or under section 6651 or 6653 or part II of subchapter A of chapter 68 may be collected from such person by assessment.
**(b) Failure to pay tax** Whoever fails to pay any tax imposed by this chapter at the time prescribed by law or regulations, shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
**(c) Sale of tobacco products and cigarette papers and tubes for export** Except as provided in subsections (b) and (d) of section 5704—
(1) every person who sells, relands, or receives within the jurisdiction of the United States any tobacco products or cigarette papers or tubes which have been labeled or shipped for exportation under this chapter,
(2) every person who sells or receives such relanded tobacco products or cigarette papers or tubes, and
(3) every person who aids or abets in such selling, relanding, or receiving,
shall, in addition to the tax and any other penalty provided in this title, be liable for a penalty equal to the greater of $1,000 or 5 times the amount of the tax imposed by this chapter. All tobacco products and cigarette papers and tubes relanded within the jurisdiction of the United States shall be forfeited to the United States and destroyed. All vessels, vehicles, and aircraft used in such re
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5761
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Federal law — U.S. Code and appendices · legal_authorities
Page 3251
TITLE 26—INTERNAL REVENUE CODE
§ 5684
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2018 AMENDMENT
Pub. L. 115–141, div. U, title I, § 108(b), Mar. 23, 2018,
132 Stat. 1171, provided that: ‘‘The amendment made by
this section [amending this section] shall take effect as
if included in section 11125 of the Safe, Accountable,
Flexible, Efficient Transportation Equity Act: A Leg-
acy for Users [Pub. L. 109–59].’’
EFFECTIVE DATE OF 1997 AMENDMENT
Pub. L. 105–34, title XIV, § 1415(c), Aug. 5, 1997, 111
Stat. 1047, provided that: ‘‘The amendments made by
this section [amending this section and repealing sec-
tion 5115 of this title] shall take effect on the date of
the enactment of this Act [Aug. 5, 1997].’’
EFFECTIVE DATE OF 1979 AMENDMENT
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see
section 810 of Pub. L. 96–39, set out as a note under sec-
tion 5001 of this title.
EFFECTIVE DATE
Section effective July 1, 1959, see section 210(a)(1) of
Pub. L. 85–859, set out as a note under section 5001 of
this title.
§ 5682. Penalty for breaking locks or gaining ac-
cess
Every person, who destroys, breaks, injures, or
tampers with any lock or seal which may be
placed on any room, building, tank, vessel, or
apparatus, by any authorized internal revenue
officer or any approved lock or seal placed
thereon by a distilled spirits plant proprietor, or
who opens said lock, seal, room, building, tank,
vessel, or apparatus, or in any manner gains ac-
cess to the contents therein, in the absence of
the proper officer, or otherwise than as author-
ized by law, shall be fined not more than $5,000,
or imprisoned not more than 3 years, or both.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1410; amended Pub. L. 96–39, title
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5684
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