26 U.S.C. § 5067 | Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter—

(1)

the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer,

(2)

the credit under section 5041(c) shall not apply in the case of any such wine, and

(3)

the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.

Pub. L. 116–260, div. EE, title I, § 108(a)Dec. 27, 2020134 Stat. 3049(Added , , .)

Editorial Notes

Prior Provisions

section 5068 of this titleA prior section 5067 was renumbered .

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 116–260, div. EE, title I, § 108(c)Dec. 27, 2020134 Stat. 3049

section 5067 of this title section 5068 of this titleDec. 27, 2020“The amendments made by this section [enacting this section and transferring former to ] shall apply to beer, wine, or distilled spirits, as the case may be, produced after the date of the enactment of this Act [].”

, , , provided that: