An Act To make technical changes in the Federal excise tax laws, and for other purposes

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Summary

A technical change set forth in this act pertains to the definition of a limited retail dealer. When used in this chapter, the term "limited retail dealer" means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen's organization making sales of beer or wine on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of beer or wine to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outing, if such organization or person is not otherwise engaged in business as a dealer.

Author

85th Congress, Sess. 2, 1958

Subject

Excise Tax Technical Changes Act of 1958

Category

Smithsonian Legal Documents

Legal document information

  • 72 Stat. 1275
  • Title 26, Excise Taxes
  • Public Law

Citation information

Statutes at Large

Notes

This Act may be cited as the "Excise Tax Technical Changes Act of 1958".

Contained within

72 Stat. 1275 (1958); Pub. L. No. 85-859 (Book)

Contact information

Institutional History Division, Smithsonian Institution Archives, 600 Maryland Avenue, S.W., Washington, D.C. 20024-2520, SIHistory@si.edu

Date

  • 1959
  • 09/02/1958

Topic

  • Wine and wine making
  • Retail trade
  • Taxation of articles of consumption
  • Excise tax
  • Taxation
  • Internal revenue
  • Beer
  • Beer--Taxation
  • Wine--Taxation

Form/Genre

Public Law

Physical description

Number of pages: 2; Page Numbers: 1275, 1344

Full Record

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