26 USC 5276 - Occupational tax
(a) General rule
Except as otherwise provided in this section, a permit issued under section 5271 shall not be valid with respect to acts conducted at any place unless the person holding such permit pays a special tax of $250 with respect to such place.
Except as otherwise provided in this section, a permit issued under section 5271 shall not be valid with respect to acts conducted at any place unless the person holding such permit pays a special tax of $250 with respect to such place.
(b) Certain occupational tax rules to apply
Rules similar to the rules of subpart G of part II of subchapter A shall apply for purposes of this section.
Rules similar to the rules of subpart G of part II of subchapter A shall apply for purposes of this section.
(c) Exception for United States
Subsection (a) shall not apply to any permit issued to an agency or instrumentality of the United States.
Subsection (a) shall not apply to any permit issued to an agency or instrumentality of the United States.
(d) Exception for certain educational institutions
Subsection (a) shall not apply with respect to any scientific university, college of learning, or institution of scientific research which
Subsection (a) shall not apply with respect to any scientific university, college of learning, or institution of scientific research which
(1) is issued a permit under section 5271, and
(2) with respect to any calendar year during which such permit is in effect, procures less than 25 gallons of distilled spirits free of tax for experimental or research use but not for consumption (other than organoleptic tests) or sale.