Pub. L. 109-59, tit. XI, subtit. B, pt. 4, sec. 11127 (as amended)
QUARTERLY EXCISE TAX FILING FOR SMALL ALCOHOL EXCISE TAXPAYERS.
SEC. 11127. QUARTERLY EXCISE TAX FILING FOR SMALL ALCOHOL EXCISE TAXPAYERS.
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(c) [26 U.S.C. 5061 note] Effective Date.—The amendments made by this section shall apply with respect to quarterly periods beginning on and after January 1, 2006.
- Cross-references to the US Code
- 26 U.S.C. 5061 note