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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 J. Penalties, Seizures, and Forfeitures Relating to Liquors |
| Part I. PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS |
| Part II. PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION |
| Part III. PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING |
| Part IV. PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS |
| Part V. REPEALED |
Prior Provisions
A prior subchapter J consisted of parts I to V, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,
Amendments
2005—Pub. L. 109–59, title XI, § 11125(b)(19)(B),