Internal Revenue Code · 26 U.S.C.
§ 5676. Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5676
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822
Where it sits in the 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
Nearby sections
- § 5672 Penalty for failure of brewer to comply with requirements and to keep records and file returns
- § 5673 Forfeiture for flagrant and willful removal of beer without taxpayment
- § 5674 Penalty for unlawful production or removal of beer
- § 5675 Penalty for intentional removal or defacement of brewer’s marks and brands
- § 5676 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 85–859, title II, § 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.
Statutory Notes and Related Subsidiaries
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.