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 United States Code (Last Updated: May 24, 2014)
 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

  SubPart E. General Provisions

§ 5061. Method of collecting tax
§ 5062. Refund and drawback in case of exportation
§ 5063. Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150
§ 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

Prior Provisions

Prior Provisions

A prior subpart E, comprising sections 5061 to 5065, related to general provisions, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.

Amendments

Amendments

1978—Pub. L. 95–423, § 1(b), Oct. 6, 1978, 92 Stat. 936, substituted “Losses resulting from disaster, vandalism, or malicious mischief” for “Losses caused by disaster” in item 5064.

1971—Pub. L. 91–659, § 3(b), Jan. 8, 1971, 84 Stat. 1966, added item 5066 and redesignated former item 5066 as 5067.

1965—Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150, struck out item 5063 “Floor stocks tax refunds on distilled spirits, wines, cordials, and beer”.