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► 26 U.S.C. § 5067 26 u.s.c. · distilled spirits, wines, and beer · title 26
26 U.S.C. § 5067
Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
Title 26 USC
● ACTIVE
Ch. 51
Jurisdiction Federal — United States
Chapter DISTILLED SPIRITS, WINES, AND BEER
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-BF66D8
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

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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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 →
Chapter 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. § 5061
26 U.S.C. — public domain ← All Legislation
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 5067
Status
● ACTIVE
Chapter
51 — DISTILLED SPIRITS, WINES, AND BEER
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-BF66D8
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 5067