US Code
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Title 26
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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 A Gallonage and Occupational Taxes
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Part I GALLONAGE TAXES
/ Subpart D Beer
Public Law 119-83 (04/13/2026)
Subpart D Beer
Browse 0 units and 6 sections in Subpart D Beer of Title 26.
Sections in Subpart D
§ 5051
Imposition and rate of tax
§ 5052
Definitions
§ 5053
Exemptions
§ 5054
Determination and collection of tax on beer
§ 5055
Drawback of tax
§ 5056
Refund and credit of tax, or relief from liability
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Subpart E General Provisions