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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
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Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
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SubChapter A. Gallonage and Occupational Taxes |
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Part I. GALLONAGE TAXES |
| SubPart A. Distilled Spirits |
| § 5001. Imposition, rate, and attachment of tax |
| § 5002. Definitions |
| § 5003. Cross references to exemptions, etc. |
| § 5004. Lien for tax |
| § 5005. Persons liable for tax |
| § 5006. Determination of tax |
| § 5007. Collection of tax on distilled spirits |
| § 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits |
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§ 5009. Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), |
| § 5010. Credit for wine content and for flavors content |
| § 5011. Income tax credit for average cost of carrying excise tax |
| SubPart B. Repealed |
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§ 5021 to 5026. Repealed. Pub. L. 96–39, title VIII, § 803(a), |
| SubPart C. Wines |
| § 5041. Imposition and rate of tax |
| § 5042. Exemption from tax |
| § 5043. Collection of taxes on wines |
| § 5044. Refund of tax on wine |
| § 5045. Cross references |
| SubPart D. Beer |
| § 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 |
| SubPart E. General Provisions |
| § 5061. Method of collecting tax |
| § 5062. Refund and drawback in case of exportation |
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§ 5063. Repealed. Pub. L. 89–44, title V, § 501(e), |
| § 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. Cross reference |
Amendments
1979—Pub. L. 96–39, title VIII, § 807(b)(1),