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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

in plain englishAI-generated · not legal advice

This section sets a penalty for late liquor-tax payment and lists related cross-references.

(a) Anyone who fails to pay a part-I subchapter-A liquor tax when due owes, in addition to other penalties, 5 percent of the unpaid tax. (b) This penalty is assessed, collected, and paid like a tax under section 6665(a). (c) Cross-references: interest is under section 6601; failure to file or pay under section 6651; additional failure-to-pay penalties under section 6653; deposit penalties under section 6656; attempted tax evasion under section 7201; and willful failure to file, give information, or pay under section 7203.

the actual law source: uscode.house.gov ↗public domain
(a) Failure to pay tax

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.

(b) Applicability of section 6665

The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).

(c) Cross references
(1)

For provisions relating to interest in the case of taxes not paid when due, see section 6601.

(2)

For penalty for failure to file tax return or pay tax, see section 6651.

(3)

For additional penalties for failure to pay tax, see section 6653.

(4)

For penalty for failure to make deposits or for overstatement of deposits, see section 6656.

(5)

For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.

(6)

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.)

history & why it existsrecord from the source credit
  • 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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