26 USC § 5691 - Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]
---
identifier: "/us/usc/t26/s5691"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5691 - Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5691"
section_name: "Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "J"
subchapter_name: "Penalties, Seizures, and Forfeitures Relating to Liquors"
part_number: "V"
part_name: "REPEALED]"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 5691. Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]
Section, added , , ; amended , , ; , , ; , (ii), , , 1330–448, related to penalties for nonpayment of special taxes.
A prior section 5691, , , related to penalties for willful nonpayment of special taxes and forfeitures for nonpayment of special taxes relating to liquors, 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 .