US (United States) Code. Title 27. Chapter 7: Liquor Law Repeal an Enforcement Act

Codificación normativa de EEUU (Estados Unidos) Legislación Federal estadounidense # Intoxicating liquors

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27 USC CHAPTER 7 - LIQUOR LAW REPEAL AND ENFORCEMENT ACT 01/06/03

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TITLE 27 - INTOXICATING LIQUORS

CHAPTER 7 - LIQUOR LAW REPEAL AND ENFORCEMENT ACT

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CHAPTER 7 - LIQUOR LAW REPEAL AND ENFORCEMENT ACT

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27 USC Secs. 151 to 167 01/06/03

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TITLE 27 - INTOXICATING LIQUORS

CHAPTER 7 - LIQUOR LAW REPEAL AND ENFORCEMENT ACT

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Secs. 151 to 167. Omitted

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CODIFICATION

Sections contained provisions which were incorporated in various

sections of the Internal Revenue Code of 1939. For distribution of

the Internal Revenue Code of 1939 to the Internal Revenue Code of

1986, see Table I preceding section 1 of Title 26, Internal Revenue

Code.

Section 151, act Aug. 27, 1935, ch. 740, Sec. 2, 49 Stat. 872,

defined "person", "Commissioner", "application", "permit", "bond",

"regulation", and "articles", was incorporated in section

3124(a)(3)-(8) of the Internal Revenue Code of 1939.

Section 152, act Aug. 27, 1935, ch. 740, Sec. 3, 49 Stat. 872,

authorized Commissioner, his assistants, agents, and inspectors to

investigate and report to United States attorney violations of this

chapter and chapter 3 of this title, was incorporated in section

3117(a) of the Internal Revenue Code of 1939.

Section 153, act Aug. 27, 1935, ch. 740, Sec. 4, 49 Stat. 872,

subjected violators of laws relating to denatured alcohol to laws

relating to nondenatured alcohol, was incorporated in section 3111

of Internal Revenue Code of 1939.

Section 154, act Aug. 27, 1935, ch. 740, Sec. 5, 49 Stat. 873,

related to revocation of manufacturer's permits for false

descriptions of denatured alcohol, was incorporated in section

3114(c) of Internal Revenue Code of 1939.

Section 155, act Aug. 27, 1935, ch. 740, Sec. 6, 49 Stat. 873,

required persons manufacturing or dealing in denatured alcohol to

obtain a permit from Commissioner, was incorporated in section

3114(a) of Internal Revenue Code of 1939.

Section 156, act Aug. 27, 1935, ch. 740, Sec. 7, 49 Stat. 874,

provided for revocation of permits by Commissioner where terms of

permit have been violated or provisions of this chapter and chapter

3 of this title have not been conformed to or other laws and

regulations relating to intoxicating liquor have been violated, was

incorporated in section 3114(b) of Internal Revenue Code of 1939.

Section 157, act Aug. 27, 1935, ch. 740, Sec. 8, 49 Stat. 874,

related to search, seizure, and forfeiture of liquor or property to

be used in violation of this chapter or chapter 3 of this title or

laws or regulations with respect to intoxicating liquor, was

incorporated in section 3116 of Internal Revenue Code of 1939.

Section 158, act Aug. 27, 1935, ch. 740, Sec. 9, 49 Stat. 875,

related to rights, privileges, powers, and protection of

Commissioner and his assistants and employees, was incorporated in

section 3121(a) of Internal Revenue Code of 1939.

Section 159, act Aug. 27, 1935, ch. 740, Sec. 10, 49 Stat. 875,

related to penalties prescribed for violation of provisions of this

chapter, was incorporated in section 3115(b) of Internal Revenue

Code of 1939.

Section 160, act Aug. 27, 1935, ch. 740, Sec. 11, 49 Stat. 875,

related to privileges and immunities of witnesses, was incorporated

in section 3119 of Internal Revenue Code of 1939.

Section 161, act Aug. 27, 1935, ch. 740, Sec. 12, 49 Stat. 875,

related to place of sale when delivery is made by a carrier for

purposes of prosecution or revocation of any permit, was

incorporated in section 3114(d) of Internal Revenue Code of 1939.

Section 162, act Aug. 27, 1935, ch. 740, Sec. 13, 49 Stat. 875,

related to affidavits, information, and indictments for violation

of this chapter, was incorporated in section 3120 of Internal

Revenue Code of 1939.

Section 163, act Aug. 27, 1935, ch. 740, Sec. 14, 49 Stat. 876,

related to inspection of records, liquor, and property with respect

to this chapter by Commissioner, was incorporated in section

3121(c) of Internal Revenue Code of 1939.

Section 164, act Aug. 27, 1935, ch. 740, Sec. 2, 49 Stat. 872,

authorized Commissioner to designate assistants or agents to

perform certain duties, was incorporated in section 3121(d) of

Internal Revenue Code of 1939.

Section 165, act Aug. 27, 1935, ch. 740, Sec. 15, 49 Stat. 876,

provided that a conviction under this chapter or chapter 3 of this

title will bar a subsequent prosecution under another law relating

to intoxicating liquors, was incorporated in section 3115(c) of

Internal Revenue Code of 1939.

Section 166, act Aug. 27, 1935, ch. 740, Sec. 16, 49 Stat. 876,

provided that no tax will be assessed or collected where distilled

spirits are lost, stolen, or destroyed by fire or other casualty,

was incorporated in section 3113(a) of Internal Revenue Code of

1939.

Section 167, act Aug. 27, 1935, ch. 740, Sec. 1, 49 Stat. 872,

provided that this chapter may be cited as "Liquor Law Repeal and

Enforcement Act".

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