Subchapter D—Occupational Tax

Sec.
5731.
Imposition and rate of tax.
5732.
Payment of tax.
5733.
Provisions relating to liability for occupational taxes.
5734.
Application of State laws.

        

Editorial Notes

Prior Provisions

A prior subchapter D, relating to records of manufacturers and importers of tobacco products, etc., was redesignated 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Another prior subchapter D, which consisted of sections 5731 and 5732 of this title, was repealed by Pub. L. 89–44, title V, §502(b)(7), June 21, 1965, 79 Stat. 151, applicable 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.