(a)
(1)
(2)
(b)
(c)
(1) beer as defined in section 5052(a) of the Internal Revenue Code of 1986,
(2) wine of not less than one-half of 1 per centum of alcohol by volume, or
(3) distilled spirits as defined in section 5002(a)(8) of such Code.
(Added Pub. L. 98–363, §6(a), July 17, 1984, 98 Stat. 437; amended Pub. L. 99–272, title IV, §4104, Apr. 7, 1986, 100 Stat. 114; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 105–178, title I, §1103(l)(2), June 9, 1998, 112 Stat. 125.)
The date of the enactment of this paragraph, referred to in subsec. (a)(2), is the date of enactment of Pub. L. 99–272, which was approved Apr. 7, 1986.
The Internal Revenue Code of 1986, referred to in subsec. (c), is set out in Title 26, Internal Revenue Code.
1998—Subsec. (a)(1). Pub. L. 105–178, §1103(l)(2)(A)(i)–(iii), redesignated par. (2) as (1), substituted “In general” for “After the first year” in heading and “104(b)(3), and 104(b)(4)” for “104(b)(2), 104(b)(5), and 104(b)(6)” in text, and struck out former par. (1) which read as follows:
“(1)
Subsec. (a)(2), (3). Pub. L. 105–178, §1103(l)(2)(A)(ii), (iv), redesignated par. (3) as (2) and substituted “paragraph (1)” for “paragraphs (1) and (2) of this subsection”. Former par. (2) redesignated (1).
Subsec. (b). Pub. L. 105–178, §1103(l)(2)(B), added subsec. (b) and struck out heading and text of former subsec. (b) which related to period of availability for apportionment to State of funds withheld by the Secretary pending State enactment of federally-prescribed minimum drinking age.
1986—Subsec. (a). Pub. L. 99–272, §4104(d)(1), added subsection heading.
Subsec. (a)(1). Pub. L. 99–272, §4104(d)(2)–(4), added paragraph heading, aligned margins, and inserted “first” before “fiscal year beginning”.
Subsec. (a)(2). Pub. L. 99–272, §4104(a), (d)(3), (5), added paragraph heading, realigned margins, and substituted “each fiscal year after” for “the fiscal year succeeding”.
Subsec. (a)(3). Pub. L. 99–272, §4104(b), added par. (3).
Subsec. (b). Pub. L. 99–272, §4104(c), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “The Secretary shall promptly apportion to a State any funds which have been withheld from apportionment under subsection (a) of this section in fiscal year if in any succeeding fiscal year such State makes unlawful the purchase or public possession of any alcoholic beverage by a person who is less than twenty-one years of age.”
Subsec. (c). Pub. L. 99–272, §4104(d)(6), added subsection heading.
Subsec. (c)(1). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.