
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5276]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
            Subchapter D--Industrial Use of Distilled Spirits
 
Sec. 5276. Occupational tax


(a) General rule

    Except as otherwise provided in this section, a permit issued under 
section 5271 shall not be valid with respect to acts conducted at any 
place unless the person holding such permit pays a special tax of $250 
with respect to such place.

(b) Certain occupational tax rules to apply

    Rules similar to the rules of subpart G of part II of subchapter A 
shall apply for purposes of this section.

(c) Exception for United States

    Subsection (a) shall not apply to any permit issued to an agency or 
instrumentality of the United States.

(d) Exception for certain educational institutions

    Subsection (a) shall not apply with respect to any scientific 
university, college of learning, or institution of scientific research 
which--
        (1) is issued a permit under section 5271, and
        (2) with respect to any calendar year during which such permit 
    is in effect, procures less than 25 gallons of distilled spirits 
    free of tax for experimental or research use but not for consumption 
    (other than organoleptic tests) or sale.

(Added Pub. L. 100-203, title X, Sec. 10512(e)(1), Dec. 22, 1987, 101 
Stat. 1330-448; amended Pub. L. 100-647, title II, Sec. 2004(t)(1), 
title VI, Sec. 6105(a), (b), Nov. 10, 1988, 102 Stat. 3609, 3711; Pub. 
L. 101-239, title VII, Sec. 7816(o), Dec. 19, 1989, 103 Stat. 2422.)


                            Prior Provisions

    A prior section 5281, act Aug. 16, 1954, ch. 736, 68A Stat. 651, 
related to regulation of business rectifier, prior to the general 
revision of this chapter by Pub. L. 85-859.
    A prior section 5282, act Aug. 16, 1954, ch. 736, 68A Stat. 651, 
related to rectification of spirits, prior to the general revision of 
this chapter by Pub. L. 85-859.
    A prior section 5283, act Aug. 16, 1954, ch. 736, 68A Stat. 652, 
related to examination of rectifying premises, prior to the general 
revision of this chapter by Pub. L. 85-859.
    A prior section 5284, act Aug. 16, 1954, ch. 736, 68A Stat. 652, 
related to prohibited hours for removal of distilled spirits, prior to 
the general revision of this chapter by Pub. L. 85-859.
    A prior section 5285, act Aug. 16, 1954, ch. 736, 68A Stat. 652, 
related to records and returns, prior to the general revision of this 
chapter by Pub. L. 85-859.


                               Amendments

    1989--Subsec. (a). Pub. L. 101-239, Sec. 7816(o)(2), substituted 
``Except as otherwise provided in this section,'' for ``Except as 
provided in subsection (c),''.
    Subsec. (c). Pub. L. 101-239, Sec. 7816(o)(1)(A), redesignated 
subsec. (c), relating to exemption for certain educational institutions, 
as (d).
    Subsec. (d). Pub. L. 101-239, Sec. 7816(o)(1)(A), redesignated 
subsec. (c), relating to exemption for certain educational institutions, 
as (d) and substituted ``Exception'' for ``Exemption'' in heading.
    Subsec. (d)(1). Pub. L. 101-239, Sec. 7816(o)(1)(B), substituted 
``section 5271'' for ``section 5271(a)(2)''.
    Subsec. (d)(2). Pub. L. 101-239, Sec. 7816(o)(1)(C), substituted 
``distilled spirits free of tax'' for ``specially denatured distilled 
spirits''.
    1988--Subsec. (a). Pub. L. 100-647, Sec. 6105(b), substituted 
``Except as provided in subsection (c), a permit'' for ``A permit''.
    Subsec. (c). Pub. L. 100-647, Sec. 6105(a), added subsec. (c) 
relating to exemption for certain educational institutions.
    Pub. L. 100-647, Sec. 2004(t)(1), added subsec. (c) relating to 
exception for United States.


                    Effective Date of 1989 Amendment

    Amendment by Pub. L. 101-239 effective, except as otherwise 
provided, as if included in the provision of the Technical and 
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such 
amendment relates, see section 7817 of Pub. L. 101-239, set out as a 
note under section 1 of this title.


                    Effective Date of 1988 Amendment

    Amendment by section 2004(t)(1) of Pub. L. 100-647 effective, except 
as otherwise provided, as if included in the provisions of the Revenue 
Act of 1987, Pub. L. 100-203, title X, to which such amendment relates, 
see section 2004(u) of Pub. L. 100-647, set out as a note under section 
56 of this title.
    Section 6105(c) of Pub. L. 100-647 provided that: ``The amendments 
made by this section [amending this section] shall take effect on July 
1, 1989.''


                             Effective Date

    Section effective Jan. 1, 1988, see section 10512(h) of Pub. L. 100-
203, set out as a note under section 5081 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 5691 of this title.
