Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5067
Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
- 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 Repealed.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…
- 5124 · Registration by dealers
- 5131 · Packaging distilled spirits for industrial uses