26 U.S.C. § 5684 — Penalties relating to the payment and collection of liquor taxes
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 174 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
For provisions relating to interest in the case of taxes not paid when due, see section 6601.
For penalty for failure to file tax return or pay tax, see section 6651.
For additional penalties for failure to pay tax, see section 6653.
For penalty for failure to make deposits or for overstatement of deposits, see section 6656.
For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.
For penalty for willful failure to file return, supply information, or pay tax, see section 7203.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1410; amended Pub. L. 91–172, title IX, § 943(c)(4), Dec. 30, 1969, 83 Stat. 728; Pub. L. 97–34, title VII, §§ 722(a)(3), 724(b)(4), Aug. 13, 1981, 95 Stat. 342, 345; Pub. L. 98–369, div. A, title VII, §§ 714(h)(1), 722(a)(5), July 18, 1984, 98 Stat. 962, 973; Pub. L. 101–239, title VII, § 7721(c)(3), Dec. 19, 1989, 103 Stat. 2399.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1410
- 1969Amended · Pub. L. 91-172 · 83 Stat. 728
- 1981Amended · Pub. L. 97-34 · 95 Stat. 342, 345
- 1984Amended · Pub. L. 98-369 · 98 Stat. 962, 973
- 1989Amended · Pub. L. 101-239 · 103 Stat. 2399
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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