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PUBLIC LAW 89-44-JUNE 21, 1965
[79 STAT.
TITLE V—ALCOHOL AND TOBACCO TAXES 78^statr*237^^'*'
^*p**^*
Repeal. 78"tS.^*237'*°' 26 USC 5701 note.
72 Stat. 1414.
SEC. 501. PRESENT TAX RATES MADE PERMANENT. (*) Section 5001(a) (relating to imposition, rate, and attachment of tax on distilled spirits) is amended by striking out the last sentence of paragraph (1) and the last sentence of paragraph (3). (b) Section 5022 (relating to tax on cordials and liqueurs containing wine) is amended by striking out at the end of the first sentence "until July 1, 1965, and on or after July 1, 1965, at the rate of $1.60 per wine gallon and a proportionate tax at a like rate on all fractional parts of such wine gallon^'. (c) Section 5041(b) (relating to rates of tax on wine) is amended— (1) by striking out in paragraph (1) ", except that on and after July 1, 1965, the rate shall be 15 cents per wine gallon"; (2) by striking out in paragraph (2) ", except that on and after July 1, 1965, the rate shall be 60 cents a wine gallon"; (3) by striking out in paragraph (3) ", except that on and after July 1, 1965, the rate shall be $2.00 per wine gallon"; (4) by striking out in paragraph (4) ", except that on and after July 1, 1965, the rate shall be $3.00 per wine gallon"; and (5) by striking out in paragraph (5) ", except that on and after July 1, 1965, the rate shall be $2.00 per wine gallon". (d) Section 5051(a) (relating to imposition and rate of tax on beer) is amended by striking out the second sentence. (e) Section 5063 f relating to floor stocks refunds on distilled spirits, wines, cordials, and oeer) is hereby repealed and the table of sections for subpart E of part I of subchapter A of chapter 51 is amended by striking out the item relating to section 5063. (f) Paragraph (1) of section 5701(c) (relating to rate of tax on cigarettes) is amended by striking out "until July 1, 1965, and $3.50 per thousand on and after July 1, 1965". (g) Section 5707 (relating to floor stocks refund on cigarettes) is hereby repealed and the table of sections for subchapter A of chapter 52 is amended by striking out the item relating to section 5707. (^).Section 497 of the Revenue Act of 1951 (relating to refunds on articles from foreign trade zones) is hereby repealed. SEC. 502. REPEAL OF TAX ON TOBACCO OTHER THAN CIGARS AND CIGARETTES. ^^^ REPEAL.—Section 5701 (relating to rates of taxes on tobacco, cigarsj cigarettes, etc.) is amended by striking out subsection (a) (relating to tobacco) and redesignating subsections (b), (c), (d), (e), a n a (f) as subsections (a), (D), (C), (d), and (e), respectively. (b)
CONFORMING AND CLERICAL AMENDMENTS.—
(1) The heading of chapter 52 is amended by striking out "TOBACCO,". (2) The table of subchapters for chapter 52 is amended— (A) by striking out in the item relating to subchapter B "export warehouse proprietors, and dealers in tobacco materials"
and inserting in lieu thereof "and export warehouse proprietors"; (B) by striking out the item relating to subchapter D and redesignating the items relating to subchapters E, F, and G as relating to subchapters D, E, and F, respectively; and (C) by striking out in the item relating to subchapter D
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