Title 26, Chapter 51
Internal Revenue Code — 192 sections
- § 5001 Section 5001 - Imposition, rate, and attachment of tax
- § 5002 Section 5002 - Definitions
- § 5003 Section 5003 - Cross references to exemptions, etc.
- § 5004 Section 5004 - Lien for tax
- § 5005 Section 5005 - Persons liable for tax
- § 5006 Section 5006 - Determination of tax
- § 5007 Section 5007 - Collection of tax on distilled spirits
- § 5008 Section 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- § 5009 Section 5009 - Repealed. Pub. L. 96–39, title VIII , § 807(a)(7), July 26, 1979 , 93 Stat. 281 ]
- § 5010 Section 5010 - Credit for wine content and for flavors content
- § 5011 Section 5011 - Income tax credit for average cost of carrying excise tax
- § 5026 Section 5026 - Repealed. Pub. L. 96–39, title VIII , § 803(a), July 26, 1979 , 93 Stat. 274 ]
- § 5041 Section 5041 - Imposition and rate of tax
- § 5042 Section 5042 - Exemption from tax
- § 5043 Section 5043 - Collection of taxes on wines
- § 5044 Section 5044 - Refund of tax on wine
- § 5045 Section 5045 - Cross references
- § 5051 Section 5051 - Imposition and rate of tax
- § 5052 Section 5052 - Definitions
- § 5053 Section 5053 - Exemptions
- § 5054 Section 5054 - Determination and collection of tax on beer
- § 5055 Section 5055 - Drawback of tax
- § 5056 Section 5056 - Refund and credit of tax, or relief from liability
- § 5061 Section 5061 - Method of collecting tax
- § 5062 Section 5062 - Refund and drawback in case of exportation
- § 5063 Section 5063 - Repealed. Pub. L. 89–44, title V , § 501(e), June 21, 1965 , 79 Stat. 150 ]
- § 5064 Section 5064 - Losses resulting from disaster, vandalism, or malicious mischief
- § 5065 Section 5065 - Territorial extent of law
- § 5066 Section 5066 - Distilled spirits for use of foreign embassies, legations, etc.
- § 5067 Section 5067 - Cross reference
- § 5068 Section 5068 - Cross reference
- § 5101 Section 5101 - Notice of manufacture of still; notice of set up of still
- § 5102 Section 5102 - Definition of manufacturer of stills
- § 5111 Section 5111 - Eligibility
- § 5112 Section 5112 - Registration and regulation
- § 5113 Section 5113 - Investigation of claims
- § 5114 Section 5114 - Drawback
- § 5121 Section 5121 - Recordkeeping by wholesale dealers
- § 5122 Section 5122 - Recordkeeping by retail dealers
- § 5123 Section 5123 - Preservation and inspection of records, and entry of premises for inspection
- § 5124 Section 5124 - Registration by dealers
- § 5131 Section 5131 - Packaging distilled spirits for industrial uses
- § 5132 Section 5132 - Prohibited purchases by dealers
- § 5171 Section 5171 - Establishment
- § 5172 Section 5172 - Application
- § 5173 Section 5173 - Bonds
- § 5174 Section 5174 - Repealed. Pub. L. 96–39, title VIII , § 807(a)(14), July 26, 1979 , 93 Stat. 282 ]
- § 5175 Section 5175 - Export bonds
- § 5176 Section 5176 - New or renewed bonds
- § 5177 Section 5177 - Other provisions relating to bonds
- § 5178 Section 5178 - Premises of distilled spirits plants
- § 5179 Section 5179 - Registration of stills
- § 5180 Section 5180 - Signs
- § 5181 Section 5181 - Distilled spirits for fuel use
- § 5182 Section 5182 - Cross references
- § 5201 Section 5201 - Regulation of operations
- § 5202 Section 5202 - Supervision of operations
- § 5203 Section 5203 - Entry and examination of premises
- § 5204 Section 5204 - Gauging
- § 5205 Section 5205 - Repealed. Pub. L. 98–369, div. A, title IV , § 454(a), July 18, 1984 , 98 Stat. 820 ]
- § 5206 Section 5206 - Containers
- § 5207 Section 5207 - Records and reports
- § 5211 Section 5211 - Production and entry of distilled spirits
- § 5212 Section 5212 - Transfer of distilled spirits between bonded premises
- § 5213 Section 5213 - Withdrawal of distilled spirits from bonded premises on determination of tax
- § 5214 Section 5214 - Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- § 5215 Section 5215 - Return of tax determined distilled spirits to bonded premises
- § 5216 Section 5216 - Regulation of operations
- § 5221 Section 5221 - Commencement, suspension, and resumption of operations
- § 5222 Section 5222 - Production, receipt, removal, and use of distilling materials
- § 5223 Section 5223 - Redistillation of spirits, articles, and residues
- § 5231 Section 5231 - Entry for deposit
- § 5232 Section 5232 - Imported distilled spirits
- § 5233 Section 5233 - Repealed. Pub. L. 96–39, title VIII , § 807(a)(34), July 26, 1979 , 93 Stat. 286 ]
- § 5234 Section 5234 - Repealed. Pub. L. 96–39, title VIII , § 807(a)(35), July 26, 1979 , 93 Stat. 286 ]
- § 5235 Section 5235 - Bottling of alcohol for industrial purposes
- § 5236 Section 5236 - Discontinuance of storage facilities and transfer of distilled spirits
- § 5241 Section 5241 - Authority to denature
- § 5242 Section 5242 - Denaturing materials
- § 5243 Section 5243 - Sale of abandoned spirits for denaturation without collection of tax
- § 5244 Section 5244 - Cross references
- § 5252 Section 5252 - Repealed. Pub. L. 96–39, title VIII , § 807(a)(38), July 26, 1979 , 93 Stat. 286 ]
- § 5271 Section 5271 - Permits
- § 5272 Section 5272 - Bonds
- § 5273 Section 5273 - Sale, use, and recovery of denatured distilled spirits
- § 5274 Section 5274 - Applicability of other laws
- § 5275 Section 5275 - Records and reports
- § 5276 Section 5276 - Repealed. Pub. L. 109–59, title XI , § 11125(a)(3), Aug. 10, 2005 , 119 Stat. 1953 ]
- § 5291 Section 5291 - General
- § 5301 Section 5301 - General
- § 5311 Section 5311 - Detention of containers
- § 5312 Section 5312 - Production and use of distilled spirits for experimental research
- § 5313 Section 5313 - Withdrawal of distilled spirits from customs custody free of tax for use of the United States
- § 5314 Section 5314 - Special applicability of certain provisions
- § 5315 Section 5315 - Repealed. Pub. L. 94–455, title XIX , § 1905(a)(19), Oct. 4, 1976 , 90 Stat. 1820 ]
- § 5351 Section 5351 - Bonded wine cellar
- § 5352 Section 5352 - Taxpaid wine bottling house
- § 5353 Section 5353 - Bonded wine warehouse
- § 5354 Section 5354 - Bond
- § 5355 Section 5355 - General provisions relating to bonds
- § 5356 Section 5356 - Application
- § 5357 Section 5357 - Premises
- § 5361 Section 5361 - Bonded wine cellar operations
- § 5362 Section 5362 - Removals of wine from bonded wine cellars
- § 5363 Section 5363 - Taxpaid wine bottling house operations
- § 5364 Section 5364 - Wine imported in bulk
- § 5365 Section 5365 - Segregation of operations
- § 5366 Section 5366 - Supervision
- § 5367 Section 5367 - Records
- § 5368 Section 5368 - Gauging and marking
- § 5369 Section 5369 - Inventories
- § 5370 Section 5370 - Losses
- § 5371 Section 5371 - Insurance coverage, etc.
- § 5372 Section 5372 - Sampling
- § 5373 Section 5373 - Wine spirits
- § 5381 Section 5381 - Natural wine
- § 5382 Section 5382 - Cellar treatment of natural wine
- § 5383 Section 5383 - Amelioration and sweetening limitations for natural grape wines
- § 5384 Section 5384 - Amelioration and sweetening limitations for natural fruit and berry wines
- § 5385 Section 5385 - Specially sweetened natural wines
- § 5386 Section 5386 - Special natural wines
- § 5387 Section 5387 - Agricultural wines
- § 5388 Section 5388 - Designation of wines
- § 5391 Section 5391 - Exemption from distilled spirits taxes
- § 5392 Section 5392 - Definitions
- § 5401 Section 5401 - Qualifying documents
- § 5402 Section 5402 - Definitions
- § 5403 Section 5403 - Cross references
- § 5411 Section 5411 - Use of brewery
- § 5412 Section 5412 - Removal of beer in containers or by pipeline
- § 5413 Section 5413 - Brewers procuring beer from other brewers
- § 5414 Section 5414 - Removals from one brewery to another belonging to the same brewer
- § 5415 Section 5415 - Records and returns
- § 5416 Section 5416 - Definitions of package and packaging
- § 5417 Section 5417 - Pilot brewing plants
- § 5418 Section 5418 - Beer imported in bulk
- § 5501 Section 5501 - Establishment
- § 5502 Section 5502 - Qualification
- § 5503 Section 5503 - Construction and equipment
- § 5504 Section 5504 - Operation
- § 5505 Section 5505 - Applicability of provisions of this chapter
- § 5511 Section 5511 - Establishment and operation
- § 5512 Section 5512 - Control of products after manufacture
- § 5523 Section 5523 - Repealed. Pub. L. 96–39, title VIII , § 807(a)(50), July 26, 1979 , 93 Stat. 288 ]
- § 5551 Section 5551 - General provisions relating to bonds
- § 5552 Section 5552 - Installation of meters, tanks, and other apparatus
- § 5553 Section 5553 - Supervision of premises and operations
- § 5554 Section 5554 - Pilot operations
- § 5555 Section 5555 - Records, statements, and returns
- § 5556 Section 5556 - Regulations
- § 5557 Section 5557 - Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- § 5558 Section 5558 - Authority of enforcement officers
- § 5559 Section 5559 - Determinations
- § 5560 Section 5560 - Other provisions applicable
- § 5561 Section 5561 - Exemptions to meet the requirements of the national defense
- § 5562 Section 5562 - Exemptions from certain requirements in cases of disaster
- § 5601 Section 5601 - Criminal penalties
- § 5602 Section 5602 - Penalty for tax fraud by distiller
- § 5603 Section 5603 - Penalty relating to records, returns and reports
- § 5604 Section 5604 - Penalties relating to marks, brands, and containers
- § 5605 Section 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- § 5606 Section 5606 - Penalty relating to containers of distilled spirits
- § 5607 Section 5607 - Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608 Section 5608 - Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609 Section 5609 - Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 5610 Section 5610 - Disposal of forfeited equipment and material for distilling
- § 5611 Section 5611 - Release of distillery before judgment
- § 5612 Section 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613 Section 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614 Section 5614 - Burden of proof in cases of seizure of spirits
- § 5615 Section 5615 - Property subject to forfeiture
- § 5661 Section 5661 - Penalty and forfeiture for violation of laws and regulations relating to wine
- § 5662 Section 5662 - Penalty for alteration of wine labels
- § 5663 Section 5663 - Cross reference
- § 5671 Section 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- § 5672 Section 5672 - Penalty for failure of brewer to comply with requirements and to keep records and file returns
- § 5673 Section 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment
- § 5674 Section 5674 - Penalty for unlawful production or removal of beer
- § 5675 Section 5675 - Penalty for intentional removal or defacement of brewer’s marks and brands
- § 5676 Section 5676 - Repealed. Pub. L. 94–455, title XIX , § 1905(b)(1)(A), Oct. 4, 1976 , 90 Stat. 1822 ]
- § 5681 Section 5681 - Penalty relating to signs
- § 5682 Section 5682 - Penalty for breaking locks or gaining access
- § 5683 Section 5683 - Penalty and forfeiture for removal of liquors under improper brands
- § 5684 Section 5684 - Penalties relating to the payment and collection of liquor taxes
- § 5685 Section 5685 - Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- § 5686 Section 5686 - Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- § 5687 Section 5687 - Penalty for offenses not specifically covered
- § 5688 Section 5688 - Disposition and release of seized property
- § 5689 Section 5689 - Repealed. Pub. L. 94–455, title XIX , § 1905(b)(2)(E)(i), Oct. 4, 1976 , 90 Stat. 1822 ]
- § 5690 Section 5690 - Definition of the term “person”
- § 5691 Section 5691 - Repealed. Pub. L. 109–59, title XI , § 11125(b)(19)(A), Aug. 10, 2005 , 119 Stat. 1956 ]
- § 5692 Section 5692 - Repealed. Pub. L. 90–618, title II , § 206(a), Oct. 22, 1968 , 82 Stat. 1235 ]