
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: 26USC5676]

 
                     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 III--PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER 
                               AND BREWING
 
[Sec. 5676. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
        
    Section, added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 
Stat. 1408, set out the penalties for selling, removing, or receiving 
beer without a proper stamp or device, withdrawing beer from an 
improperly stamped container or without destroying the stamp, and 
counterfeiting stamps or devices or trafficking in used stamps or 
devices, and provided for the forfeiture of unstamped containers, and 
the penalties for removal or defacement of stamps, devices, or labels.
    A prior section 5676, act Aug. 16, 1954, ch. 736, 68A Stat. 697, 
consisted of provisions similar to those comprising this section prior 
to repeal by Pub. L. 94-455, prior to the general revision of this 
chapter by Pub. L. 85-859.


                        Effective Date of Repeal

    Repeal effective on first day of first month which begins 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.
