§ 5684. Penalties relating to the payment and collection of liquor taxes
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(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.
(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.)
Connections12 cite this · traces to 8
Cited by 12 sections · top 10
U.S. Code
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statutes-at-large
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
Traces to 8 documents
U.S. Code
- Penalty for offenses not specifically covered§ 5687
- General rule for taxable year of deduction§ 461
- Tax withheld on wages§ 31
- Net operating loss deduction§ 172
- Improper claim for Trump account contribution pilot program credit§ 6659
- Civil penalties§ 5761
- Failure to make deposit of taxes§ 6656
- Failure to file tax return or to pay tax§ 6651
31 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1410
- Pub. L. 91–172, title IX, § 943(c)(4)
- 83 Stat. 728
- Pub. L. 97–34, title VII
- 95 Stat. 342
- Pub. L. 98–369, div. A, title VII
- 98 Stat. 962
- Pub. L. 101–239, title VII, § 7721(c)(3)
- 103 Stat. 2399
- act Aug. 16, 1954, ch. 736
- 68A Stat. 699
- Pub. L. 85–859
- Pub. L. 101–239
- Pub. L. 98–369, § 714(h)(1)
- Pub. L. 98–369, § 722(a)(5)
- Pub. L. 97–34, § 724(b)(4)(A)
- Pub. L. 97–34, § 724(b)(4)
- Pub. L. 97–34, § 722(a)(3)
- Pub. L. 91–172
- section 7721(d) of Pub. L. 101–239
- section 714(h)(1) of Pub. L. 98–369
- Pub. L. 97–248
- section 715 of Pub. L. 98–369
- section 722(a)(5) of Pub. L. 98–369
- Pub. L. 97–448
- section 722(a)(6) of Pub. L. 98–369
- Pub. L. 97–34, title VII, § 722(a)(4)
- section 724(b)(4) of Pub. L. 97–34
- section 724(c) of Pub. L. 97–34
- section 943(d) of Pub. L. 91–172
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cites case law
§ 5684
Penalties relating to the payment and collection of liquor taxes
C.F.R.×5
Stat.×4
Fed. Reg.×2
U.S.C.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1410
Pub. L.Pub. L. 91–172, title IX, § 943(c)(4)
Stat.83 Stat. 728
Cites 39 · showing 12Cited by 12 across 4 sources