Collection by return
The taxes on distilled spirits, wines, and beer shall be collected on the basis of a return. The Secretary shall, by regulation, prescribe the period or event for which such return shall be filed, the time for filing such return, the information to be shown in such return, and the time for payment of such tax.
Exceptions
Import duties
The internal revenue taxes imposed by this part shall be in addition to any import duties unless such duties are specifically designated as being in lieu of internal revenue tax.
Time for collecting tax on distilled spirits, wines, and beer
In general
Except as otherwise provided in this subsection, in the case of distilled spirits, wines, and beer to which this part applies (other than subsection (b) of this section) which are withdrawn under bond for deferred payment of tax, the last day for payment of such tax shall be the 14th day after the last day of the semimonthly period during which the withdrawal occurs.
Imported articles
In general
The last day for payment of tax shall be the 14th day after the last day of the semimonthly period during which the article is entered into the customs territory of the United States.
Special rule for entry for warehousing
Except as provided in subparagraph (D), in the case of an entry for warehousing, the last day for payment of tax shall not be later than the 14th day after the last day of the semimonthly period during which the article is removed from the 1st such warehouse.
Foreign trade zones
Except as provided in subparagraph (D) and in regulations prescribed by the Secretary, articles brought into a foreign trade zone shall, notwithstanding any other provision of law, be treated for purposes of this subsection as if such zone were a single customs warehouse.
Exception for articles destined for export
Subparagraphs (B) and (C) shall not apply to any article which is shown to the satisfaction of the Secretary to be destined for export.
Distilled spirits, wines, and beer brought into the United States from Puerto Rico
In the case of distilled spirits, wines, and beer which are brought into the United States (other than in bulk containers) from Puerto Rico, the last day for payment of tax shall be the 14th day after the last day of the semimonthly period during which the article is brought into the United States.
Taxpayers liable for taxes of not more than $50,000
In general
More than $1,000 and not more than $50,000 in taxes
Except as provided in clause (ii), in the case of any taxpayer who reasonably expects to be liable for not more than $50,000 in taxes imposed with respect to distilled spirits, wines, and beer under subparts A, C, and D and section 7652 for the calendar year and who was liable for not more than $50,000 in such taxes in the preceding calendar year, the last day for the payment of tax on withdrawals, removals, and entries (and articles brought into the United States from Puerto Rico) shall be the 14th day after the last day of the calendar quarter during which the action giving rise to the imposition of such tax occurs.
Not more than $1,000 in taxes
In the case of any taxpayer who reasonably expects to be liable for not more than $1,000 in taxes imposed with respect to distilled spirits, wines, and beer under subparts A, C, and D and section 7652 for the calendar year and who was liable for not more than $1,000 in such taxes in the preceding calendar year, the last day for the payment of tax on withdrawals, removals, and entries (and articles brought into the United States from Puerto Rico) shall be the 14th day after the last day of the calendar year.
No application after limit exceeded
Exceeds $50,000 limit
Subparagraph (A)(i) shall not apply to any taxpayer for any portion of the calendar year following the first date on which the aggregate amount of tax due under subparts A, C, and D and section 7652 from such taxpayer during such calendar year exceeds $50,000, and any tax under such subparts which has not been paid on such date shall be due on the 14th day after the last day of the semimonthly period in which such date occurs.
Exceeds $1,000 limit
Subparagraph (A)(ii) shall not apply to any taxpayer for any portion of the calendar year following the first date on which the aggregate amount of tax due under subparts A, C, and D and section 7652 from such taxpayer during such calendar year exceeds $1,000, and any tax under such subparts which has not been paid on such date shall be due on the 14th day after the last day of the calendar quarter in which such date occurs.
Calendar quarter
For purposes of this paragraph, the term “calendar quarter” means the three-month period ending on March 31, June 30, September 30, or December 31.
Special rule for tax due in September
In general
Notwithstanding the preceding provisions of this subsection, the taxes on distilled spirits, wines, and beer for the period beginning on September 16 and ending on September 26 shall be paid not later than September 29.
Safe harbor
1115The requirement of subparagraph (A) shall be treated as met if the amount paid not later than September 29 is not less than ⁄ of the taxes on distilled spirits, wines, and beer for the period beginning on September 1 and ending on September 15.
Taxpayers not required to use electronic funds transfer
1115In the case of payments not required to be made by electronic funds transfer, subparagraphs (A) and (B) shall be applied by substituting “September 25” for “September 26”, “September 28” for “September 29”, and “⅔” for “⁄”.
Special rule where due date falls on Saturday, Sunday, or holiday
Notwithstanding section 7503, if, but for this paragraph, the due date under this subsection for payment of tax would fall on a Saturday, Sunday, or a legal holiday (within the meaning of section 7503), such due date shall be the immediately preceding day which is not a Saturday, Sunday, or such a holiday (or the immediately following day where the due date described in paragraph (5) falls on a Sunday).
Payment by electronic fund transfer
In general
Any person who in any 12-month period ending December 31, was liable for a gross amount equal to or exceeding $5,000,000 in taxes imposed on distilled spirits, wines, or beer by sections 5001, 5041, and 5051 (or 7652), respectively, shall pay such taxes during the succeeding calendar year by electronic fund transfer to a Federal Reserve Bank.
Electronic fund transfer
The term “electronic fund transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.
Controlled groups
In general
In the case of a controlled group of corporations, all corporations which are component members of such group shall be treated as 1 taxpayer. For purposes of the preceding sentence, the term “controlled group of corporations” has the meaning given to such term by subsection (a) of section 1563, except that “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in such subsection.
Controlled groups which include nonincorporated persons
Under regulations prescribed by the Secretary, principles similar to the principles of subparagraph (A) shall apply to a group of persons under common control where 1 or more of such persons is not a corporation.
Pub. L. 85–859, title II, § 20172 Stat. 1335Pub. L. 94–455, title XIX90 Stat. 1819Pub. L. 96–39, title VIII93 Stat. 274Pub. L. 98–369, div. A, title I, § 27(c)(1)98 Stat. 509Pub. L. 99–509, title VIII, § 8011(b)(1)100 Stat. 1952Pub. L. 99–514, title XVIII, § 1801(c)(1)100 Stat. 2786Pub. L. 100–647, title II, § 2003(b)(1)(A)102 Stat. 3598Pub. L. 101–508, title XI104 Stat. 1388–416Pub. L. 103–465, title I, § 136(c)(5)108 Stat. 4842Pub. L. 104–188, title I, § 1702(b)(6)110 Stat. 1869Pub. L. 109–59, title XI, § 11127(a)119 Stat. 1958Pub. L. 114–113, div. Q, title III, § 332(a)129 Stat. 3104(Added , , ; amended , §§ 1905(a)(6), (b)(2)(E)(iii), 1906(b)(13)(A), , , 1822, 1834; , §§ 804(b), 807(a)(9), , , 281; , , ; , , ; , , ; , (B), , ; , §§ 11201(b)(3), 11704(a)(21), , , 1388–519; , title VII, § 712(b), , , 5000; , , ; , (b), , , 1959; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 614Pub. L. 85–859A prior section 5061, , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
act Aug. 16, 1954, ch. 73668A Stat. 597Pub. L. 85–859Provisions similar to those comprising subsec. (d) of this section were contained in former section 5001(c), , , prior to the general revision of this chapter by .
Amendments
Pub. L. 114–113, § 332(a)(1)2015—Subsec. (d)(4)(A). , designated existing provisions as cl. (i), inserted heading, substituted “Except as provided in clause (ii), in the case of” for “In the case of”, struck out “under bond for deferred payment” before “shall be the 14th day”, and added cl. (ii).
Pub. L. 114–113, § 332(a)(2)Subsec. (d)(4)(B). , designated existing provisions as cl. (i), inserted heading, substituted “Subparagraph (A)(i)” for “Subparagraph (A)”, and added cl. (ii).
Pub. L. 109–592005—Subsec. (d)(4) to (6). added par. (4), redesignated former pars. (4) and (5) as (5) and (6), respectively, and in par. (6) substituted “paragraph (5)” for “paragraph (4)”.
Pub. L. 104–1881996—Subsec. (b)(3). substituted “section 5041(f),” for “section 5041(e),”.
Pub. L. 103–465, § 136(c)(5)1994—Subsec. (b)(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “section 5001(a)(5), (6), or (7),”.
Pub. L. 103–465, § 712(b)(1)Subsec. (d)(4). , added par. (4). Former par. (4) redesignated (5).
Pub. L. 103–465, § 712(b)Subsec. (d)(5). , redesignated par. (4) as (5), substituted “due date” for “14th day” in heading, and inserted “(or the immediately following day where the due date described in paragraph (4) falls on a Sunday)” before period at end.
Pub. L. 101–5081990—Subsec. (b)(3). , §§ 11201(b)(3), 11704(a)(21), amended par. (3) identically, substituting “section 5041(e)” for “section 5041(d)”.
Pub. L. 100–6471988—Subsec. (d)(2)(A), (B), (3). substituted “last day of the semimonthly period during” for “date on”.
Pub. L. 99–5091986—Subsec. (d). amended subsec. (d) generally, substituting provisions relating to time for collecting tax on distilled spirits, wines, and beer, for provisions relating to extension of time for collecting tax on distilled spirits.
Pub. L. 99–514Subsec. (e)(3). added par. (3).
Pub. L. 98–3691984—Subsec. (e). added subsec. (e).
Pub. L. 96–39, § 807(a)(9)(A)1979—Subsec. (a). , struck out “rectified distilled spirits and wines,” after “distilled spirits, wines,”.
Pub. L. 96–39, § 807(a)(9)(B)Subsec. (b). , in provisions preceding par. (1) struck out “rectified distilled spirits and wines” after “spirits, wines,” and redesignated pars. (4) to (7) as (3) to (6), respectively. Former par. (3), which made reference to section 5026(a)(2), was struck out.
Pub. L. 96–39, § 804(b)Subsec. (d). , added subsec. (d).
Pub. L. 94–4551976—Subsec. (a). , §§ 1905(a)(6)(A), 1906(b)(13)(A), struck out last sentence providing for continued payment of taxes by stamp until the Secretary shall by regulation provide for collection of the taxes on the basis of a return and struck out “or his delegate” after “Secretary”.
Pub. L. 94–455, § 1905(a)(6)(B)Subsec. (b). , substituted the exceptions provisions for discretion method of collection providing that “Whether or not the method of collecting any tax imposed by this part is specifically provided in this part, any such tax may, under regulations prescribed by the Secretary or his delegate, be collected by stamp, coupon, serially-numbered ticket, or the use of tax-stamp machines, or by such other reasonable device or method as may be necessary or helpful in securing collection of the tax.”
Pub. L. 94–455, § 1905(a)(6)(C)Subsec. (c). , substituted the import duties provision for provision respecting applicability of other provisions of law and reading “All administrative and penalty provisions of this title, insofar as applicable, shall apply to the collection of any tax which the Secretary or his delegate determines or prescribes shall be collected in any manner provided in this section.”
Pub. L. 94–455, § 1905(b)(2)(E)(iii)Subsec. (d). , struck out subsec. (d) which provided cross reference to section 5689 for penalty and forfeiture for tampering with a stamp machine.
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Pub. L. 114–113, div. Q, title III, § 332(c)129 Stat. 3106
Effective Date of 2005 Amendment
Pub. L. 109–59, title XI, § 11127(c)119 Stat. 1959
Effective Date of 1996 Amendment
Pub. L. 104–188Pub. L. 101–508, title XIsection 1702(i) of Pub. L. 104–188section 38 of this titleAmendment by effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, , to which such amendment relates, see , set out as a note under .
Effective Date of 1994 Amendment
section 136(c)(5) of Pub. L. 103–465section 136(d) of Pub. L. 103–465section 5001 of this titleAmendment by effective , see , set out as a note under .
Pub. L. 103–465, title VII, § 712(e)108 Stat. 5001
Effective Date of 1990 Amendment
section 11201(b)(3) of Pub. L. 101–508section 11201(d) of Pub. L. 101–508section 5001 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–647, title II, § 2003(b)(2)102 Stat. 3598
Effective Date of 1986 Amendments
Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .
Pub. L. 99–509, title VIII, § 8011(c)100 Stat. 1953Pub. L. 99–514, § 2100 Stat. 2095
In general .—
Imported articles, etc .—
Special rule for distilled spirits and tobacco for semimonthly period ending .—
Treatment of smokeless tobacco in inventory on .—
Effective Date of 1984 Amendment
Pub. L. 98–369section 27(d)(2) of Pub. L. 98–369section 5001 of this titleAmendment by applicable to taxes required to be paid on or after , 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
Pub. L. 94–455section 1905(d) of Pub. L. 94–455section 5005 of this titleAmendment by section 1905(a)(6), (b)(2)(E)(iii) of effective on first day of first month which begins more than 90 days after , see , set out as a note under .
Effective Date
section 210(a)(1) of Pub. L. 85–859section 5001 of this titleSection effective , see , set out as a note under .
Plan Amendments Not Required Until January 1, 1989
Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .
Transitional Rules Relating to Determination and Payment of Tax
Pub. L. 96–39, title VIII, § 80893 Stat. 291Pub. L. 99–514, § 2100 Stat. 2095