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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 5067

Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 51
Statutory Text

26 U.S.C. § 5067 — Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter A - Gallonage and Occupational Taxes PART I - GALLONAGE TAXES Subpart E - General Provisions Sec. 5067 - Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits From the U.S. Government Publishing Office, www.gpo.gov

§5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter— (1) the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer, (2) the credit under section 5041(c) shall not apply in the case of any such wine, and (3) the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.

(Added Pub. L. 116–260, div. EE, title I, §108(a), Dec. 27, 2020, 134 Stat. 3049.)

Editorial Notes

Prior Provisions A prior section 5067 was renumbered section 5068 of this title.

Statutory Notes and Related Subsidiaries

Effective Date Pub. L. 116–260, div. EE, title I, §108(c), Dec. 27, 2020, 134 Stat. 3049, provided that: "The amendments made by this section [enacting this section and transferring former section 5067 of this title to section 5068 of this title] shall apply to beer, wine, or distilled spirits, as the case may be, produced after the date of the enactment of this Act [Dec. 27, 2020]."

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-BF66D8
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STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 5067
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
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2ee2505d6c9cfce9...
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The statutory text of 26 U.S.C. § 5067 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5066 26 U.S.C. § 5068 →
Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER
26 U.S.C. § 500126 U.S.C. § 500226 U.S.C. § 500326 U.S.C. § 500426 U.S.C. § 500526 U.S.C. § 500626 U.S.C. § 500726 U.S.C. § 500826 U.S.C. § 500926 U.S.C. § 501026 U.S.C. § 501126 U.S.C. § 502126 U.S.C. § 504126 U.S.C. § 504226 U.S.C. § 504326 U.S.C. § 504426 U.S.C. § 504526 U.S.C. § 505126 U.S.C. § 505226 U.S.C. § 505326 U.S.C. § 505426 U.S.C. § 505526 U.S.C. § 505626 U.S.C. § 506126 U.S.C. § 506226 U.S.C. § 506326 U.S.C. § 506426 U.S.C. § 506526 U.S.C. § 506626 U.S.C. § 5067
26 U.S.C. — public domain ← All Legislation
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