US Code

Public Law 119-83 (04/13/2026)

26 U.S.C. § 5007

Collection of tax on distilled spirits

(a)

Tax on distilled spirits removed from bonded premises

The tax on domestic distilled spirits and on distilled spirits removed from customs custody under section 5232 shall be paid in accordance with section 5061.

(b)

Collection of tax on imported distilled spirits

The internal revenue tax imposed by section 5001(a)(1) and (2) upon imported distilled spirits shall be collected by the Secretary and deposited as internal revenue collections, under such regulations as the Secretary may prescribe. Section 5688 shall be applicable to the disposition of imported spirits.

(c)

Cross references

(1)
For authority of the Secretary to make determinations and assessments of internal revenue taxes and penalties, see section 6201(a).
(2)
For authority to assess tax on distilled spirits not bonded, see section 5006(c).
(3)
For provisions relating to payment of tax, under certain conditions, on distilled spirits withdrawn free of tax, denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section 5001(a)(4), (5), and (6).

Pub. L. 85–859, title II, § 20172 Stat. 1322 Pub. L. 94–455, title XIX90 Stat. 1822 Pub. L. 96–39, title VIII, § 807(a)(5)93 Stat. 280 Pub. L. 103–465, title I, § 136(c)(3)108 Stat. 4841 (Added , , ; amended , §§ 1905(b)(2)(A), 1906(b)(13)(A), , , 1834; , , ; , (4), , , 4842.)

Editorial Notes

Prior Provisions

act Aug. 16, 1954, ch. 736 68A Stat. 600 Pub. L. 85–859A prior section 5007, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

section 7652 of this titlePrior section 5007(c) related to “payment of tax on alcoholic compounds from Puerto Rico and Virgin Islands”. See .

Prior section 5007(e)(1) related to “assessment for deficiencies in production and excess of materials used” and “requirement”. See sections 5004(b)(1) and 5006(a)(3) of this title.

Prior section 5007(e)(2) related to “relief from assessment for deficiencies in production and excess of materials used” and is obsolete.

Amendments

Pub. L. 103–465, § 136(c)(3)1994—Subsec. (b). , amended subsec. (b) generally, striking out provisions relating to collection and deposit as internal revenue collections of taxes on imported perfumes containing distilled spirits.

Pub. L. 103–465, § 136(c)(4)Subsec. (c)(3). , substituted “section 5001(a)(4), (5), and (6)” for “section 5001(a)(5), (6), and (7)”.

Pub. L. 96–391979—Subsec. (a). struck out “(1) General” before “The tax on domestic” and par. (2) which related to distilled spirits withdrawn to bottling premises under withdrawal bond.

Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (a)(2). , struck out “or his delegate” after “Secretary”.

Pub. L. 94–45546 Stat. 590 Subsec. (b)(1). , §§ 1905(b)(2)(A), 1906(b)(13)(A), struck out second sentence “Such tax shall be in addition to any customs duty imposed under the Tariff Act of 1930 (; 19 U.S.C., chapter 4), or any subsequent act.” and “or his delegate” after “Secretary” wherever appearing.

Pub. L. 94–455, § 1906(b)(13)(A)Subsecs. (b)(2), (c)(1). , struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

Pub. L. 103–465section 136(d) of Pub. L. 103–465section 5001 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1979 Amendment

Pub. L. 96–39section 810 of Pub. L. 96–39section 5001 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1976 Amendment

section 1905(b)(2)(A) of Pub. L. 94–455section 1905(d) of Pub. L. 94–455section 5005 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .