The provisions of this part imposing taxes on distilled spirits, wines, and beer shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within an internal revenue district or not.
Pub. L. 85–859, title II, § 20172 Stat. 1337(Added , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 615Pub. L. 85–859A prior section 5065, , , made a cross reference to general administrative provisions applicable to assessment, collection, refund, etc., of taxes, prior to the general revision of this chapter by .
act Aug. 16, 1954, ch. 73668A Stat. 615Pub. L. 85–859Provisions similar to those comprising this section were contained in former section 5064, , , prior to the general revision of this chapter by .