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26 USC § 5276 - Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953] 

---
identifier: "/us/usc/t26/s5276"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5276 - Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5276"
section_name: "Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "D"
subchapter_name: "Industrial Use of Distilled Spirits"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 5276. Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]

Section, added , , ; amended , title VI, § 6105(a), (b), , , 3711; (), , , related to occupational tax on permit holders.

A prior section 5281, , , related to regulation of business rectifier, prior to the general revision of this chapter by .

A prior section 5282, , , related to rectification of spirits, prior to the general revision of this chapter by .

A prior section 5283, , , related to examination of rectifying premises, prior to the general revision of this chapter by .

A prior section 5284, , , related to prohibited hours for removal of distilled spirits, prior to the general revision of this chapter by .

A prior section 5285, , , related to records and returns, prior to the general revision of this chapter by .

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal effective , but inapplicable to taxes imposed for periods before such date, see , set out as an Effective Date of 2005 Amendment note under .