PUBLIC LAW 109–59—AUG. 10, 2005
119 STAT. 1953
new sentence: ‘‘For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply with respect to transportation beginning after September 30, 2005, but shall not apply to any amount paid before such date for such transportation.
26 USC 4281 note.
PART 4—TAXES RELATING TO ALCOHOL SEC. 11125. REPEAL OF SPECIAL OCCUPATIONAL TAXES ON PRODUCERS AND MARKETERS OF ALCOHOLIC BEVERAGES.
(a) REPEAL OF OCCUPATIONAL TAXES.— (1) IN GENERAL.—The following provisions of part II of subchapter A of chapter 51 (relating to occupational taxes) are hereby repealed: (A) Subpart A (relating to proprietors of distilled spirits plants, bonded wine cellars, etc.). (B) Subpart B (relating to brewer). (C) Subpart D (relating to wholesale dealers) (other than sections 5114 and 5116). (D) Subpart E (relating to retail dealers) (other than section 5124). (E) Subpart G (relating to general provisions) (other than sections 5142, 5143, 5145, and 5146). (2) NONBEVERAGE DOMESTIC DRAWBACK.—Section 5131 is amended by striking ‘‘, on payment of a special tax per annum,’’. (3) INDUSTRIAL USE OF DISTILLED SPIRITS.—Section 5276 is hereby repealed. (b) CONFORMING AMENDMENTS.— (1)(A) The heading for part II of subchapter A of chapter 51 and the table of subparts for such part are amended to read as follows:
26 USC 5081. 26 USC 5091–5093. 26 USC 5111–5113, 5117. 26 USC 5121–5123. 26 USC 5141, 5147–5149.
‘‘PART II—MISCELLANEOUS PROVISIONS ‘‘Subpart ‘‘Subpart ‘‘Subpart ‘‘Subpart
A. Manufacturers of stills. B. Nonbeverage domestic drawback claimants. C. Recordkeeping by dealers. D. Other provisions.’’.
(B) The table of parts for such subchapter A is amended by striking the item relating to part II and inserting the following new item: ‘‘Part II. Miscellaneous provisions.’’.
(2) Subpart C of part II of such subchapter (relating to manufacturers of stills) is redesignated as subpart A. (3)(A) Subpart F of such part II (relating to nonbeverage domestic drawback claimants) is redesignated as subpart B and sections 5131 through 5134 are redesignated as sections 5111 through 5114, respectively. (B) The table of sections for such subpart B, as so redesignated, is amended— (i) by redesignating the items relating to sections 5131 through 5134 as relating to sections 5111 through 5114, respectively, and
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