Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5065
Territorial extent of law
Official textgovinfo.govlast amended
The provisions of this part imposing taxes on distilled spirits, wines, and beer shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within an internal revenue district or not.
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Nearby sections (25 sections)
- 5044 · Refund of tax on wine
- 5045 · Cross references
- 5051 · Imposition and rate of tax
- 5052 · Definitions
- 5053 · Exemptions
- 5054 · Determination and collection of tax on beer
- 5055 · Drawback of tax
- 5056 · Refund and credit of tax, or relief from liability
- 5061 · Method of collecting tax
- 5062 · Refund and drawback in case of exportation
- 5063 · [§5063. Repealed. Pub. L. 89–44, title V, §501(e), June 21,…
- 5064 · Losses resulting from disaster, vandalism, or malicious mischief
- 5065 · Territorial extent of law
- 5066 · Distilled spirits for use of foreign embassies, legations, etc.
- 5067 · Reduced rates not allowed for smuggled or illegally produced…
- 5068 · Cross reference
- 5101 · Notice of manufacture of still; notice of set up of still
- 5102 · Definition of manufacturer of stills
- 5111 · Eligibility
- 5112 · Registration and regulation
- 5113 · Investigation of claims
- 5114 · Drawback
- 5121 · Recordkeeping by wholesale dealers
- 5122 · Recordkeeping by retail dealers
- 5123 · Preservation and inspection of records, and entry of premises…