
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: 26USC5663]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
 Subchapter J--Penalties, Seizures, and Forfeitures Relating to Liquors
 
 PART II--PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE 
                               PRODUCTION
 
Sec. 5663. Cross reference

            For penalties of common application pertaining to liquors, 
        including wines, see part IV.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1407; 
amended Pub. L. 96-39, title VIII, Sec. 807(a)(57), July 26, 1979, 93 
Stat. 289.)


                            Prior Provisions

    A prior section 5663, act Aug. 16, 1954, ch. 736, 68A Stat. 695, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 85-859.


                               Amendments

    1979--Pub. L. 96-39 struck out reference to penalties for rectified 
products under part I of this subchapter.


                    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 section 5001 of this title.
