26 USC Subtitle E, CHAPTER 51, Subchapter A, PART I, Subpart E: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter A, PART I, Subpart E: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART I-GALLONAGE TAXESSubpart E-General Provisions
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Subpart E-General Provisions

Sec.
5061.
Method of collecting tax.
5062.
Refund and drawback in case of exportation.
[5063.
Repealed.]
5064.
Losses resulting from disaster, vandalism, or malicious mischief.
5065.
Territorial extent of law.
5066.
Distilled spirits for use of foreign embassies, legations, etc.
5067.
Reduced rates not allowed for illegally produced beer, wine, or spirits. 1

        

5068.
Cross reference.

        

Editorial Notes

Prior Provisions

A prior subpart E, comprising sections 5061 to 5065, related to general provisions, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

2020- Pub. L. 116–260, div. EE, title I, §108(b), Dec. 27, 2020, 134 Stat. 3049 , added item 5067 and redesignated former item 5067 as 5068.

1978- Pub. L. 95–423, §1(b), Oct. 6, 1978, 92 Stat. 936 , substituted "Losses resulting from disaster, vandalism, or malicious mischief" for "Losses caused by disaster" in item 5064.

1971- Pub. L. 91–659, §3(b), Jan. 8, 1971, 84 Stat. 1966 , added item 5066 and redesignated former item 5066 as 5067.

1965- Pub. L. 89–44, title V, §501(e), June 21, 1965, 79 Stat. 150 , struck out item 5063 "Floor stocks tax refunds on distilled spirits, wines, cordials, and beer".

1 So in original. Does not conform to section catchline.