Title 26, Chapter 51
Internal Revenue Code — 176 active sections, 15 inactive
Sections in this chapter
- § 5001Imposition, rate, and attachment of tax
- § 5002Definitions
- § 5003Cross references to exemptions, etc.
- § 5004Lien for tax
- § 5005Persons liable for tax
- § 5006Determination of tax
- § 5007Collection of tax on distilled spirits
- § 5008Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- § 5009Repealed. Pub. L. 96–39, title VIII, § 807(a)(7) , July 26, 1979 , 93 Stat. 281 ]Repealed
- § 5010Credit for wine content and for flavors content
- § 5011Income tax credit for average cost of carrying excise tax
- § 5026Repealed. Pub. L. 96–39, title VIII, § 803(a) , July 26, 1979 , 93 Stat. 274 ]Repealed
- § 5041Imposition and rate of tax
- § 5042Exemption from tax
- § 5043Collection of taxes on wines
- § 5044Refund of tax on wine
- § 5045Cross references
- § 5051Imposition and rate of tax
- § 5052Definitions
- § 5053Exemptions
- § 5054Determination and collection of tax on beer
- § 5055Drawback of tax
- § 5056Refund and credit of tax, or relief from liability
- § 5061Method of collecting tax
- § 5062Refund and drawback in case of exportation
- § 5063Repealed. Pub. L. 89–44, title V, § 501(e) , June 21, 1965 , 79 Stat. 150 ]Repealed
- § 5064Losses resulting from disaster, vandalism, or malicious mischief
- § 5065Territorial extent of law
- § 5066Distilled spirits for use of foreign embassies, legations, etc.
- § 5067Cross reference
- § 5101Notice of manufacture of still; notice of set up of still
- § 5102Definition of manufacturer of stills
- § 5111Eligibility
- § 5112Registration and regulation
- § 5113Investigation of claims
- § 5114Drawback
- § 5121Recordkeeping by wholesale dealers
- § 5122Recordkeeping by retail dealers
- § 5123Preservation and inspection of records, and entry of premises for inspection
- § 5124Registration by dealers
- § 5131Packaging distilled spirits for industrial uses
- § 5132Prohibited purchases by dealers
- § 5171Establishment
- § 5172Application
- § 5173Bonds
- § 5174Repealed. Pub. L. 96–39, title VIII, § 807(a)(14) , July 26, 1979 , 93 Stat. 282 ]Repealed
- § 5175Export bonds
- § 5176New or renewed bonds
- § 5177Other provisions relating to bonds
- § 5178Premises of distilled spirits plants
- § 5179Registration of stills
- § 5180Signs
- § 5181Distilled spirits for fuel use
- § 5182Cross references
- § 5201Regulation of operations
- § 5202Supervision of operations
- § 5203Entry and examination of premises
- § 5204Gauging
- § 5205Repealed. Pub. L. 98–369, div. A, title IV, § 454(a) , July 18, 1984 , 98 Stat. 820 ]Repealed
- § 5206Containers
- § 5207Records and reports
- § 5211Production and entry of distilled spirits
- § 5212Transfer of distilled spirits between bonded premises
- § 5213Withdrawal of distilled spirits from bonded premises on determination of tax
- § 5214Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- § 5215Return of tax determined distilled spirits to bonded premises
- § 5216Regulation of operations
- § 5221Commencement, suspension, and resumption of operations
- § 5222Production, receipt, removal, and use of distilling materials
- § 5223Redistillation of spirits, articles, and residues
- § 5231Entry for deposit
- § 5232Imported distilled spirits
- § 5233Repealed. Pub. L. 96–39, title VIII, § 807(a)(34) , July 26, 1979 , 93 Stat. 286 ]Repealed
- § 5234Repealed. Pub. L. 96–39, title VIII, § 807(a)(35) , July 26, 1979 , 93 Stat. 286 ]Repealed
- § 5235Bottling of alcohol for industrial purposes
- § 5236Discontinuance of storage facilities and transfer of distilled spirits
- § 5241Authority to denature
- § 5242Denaturing materials
- § 5243Sale of abandoned spirits for denaturation without collection of tax
- § 5244Cross references
- § 5252Repealed. Pub. L. 96–39, title VIII, § 807(a)(38) , July 26, 1979 , 93 Stat. 286 ]Repealed
- § 5271Permits
- § 5272Bonds
- § 5273Sale, use, and recovery of denatured distilled spirits
- § 5274Applicability of other laws
- § 5275Records and reports
- § 5276Repealed. Pub. L. 109–59, title XI, § 11125(a)(3) , Aug. 10, 2005 , 119 Stat. 1953 ]Repealed
- § 5291General
- § 5301General
- § 5311Detention of containers
- § 5312Production and use of distilled spirits for experimental research
- § 5313Withdrawal of distilled spirits from customs custody free of tax for use of the United States
- § 5314Special applicability of certain provisions
- § 5315Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19) , Oct. 4, 1976 , 90 Stat. 1820 ]Repealed
- § 5351Bonded wine cellar
- § 5352Taxpaid wine bottling house
- § 5353Bonded wine warehouse
- § 5354Bond
- § 5355General provisions relating to bonds
- § 5356Application
- § 5357Premises
- § 5361Bonded wine cellar operations
- § 5362Removals of wine from bonded wine cellars
- § 5363Taxpaid wine bottling house operations
- § 5364Wine imported in bulk
- § 5365Segregation of operations
- § 5366Supervision
- § 5367Records
- § 5368Gauging and marking
- § 5369Inventories
- § 5370Losses
- § 5371Insurance coverage, etc.
- § 5372Sampling
- § 5373Wine spirits
- § 5381Natural wine
- § 5382Cellar treatment of natural wine
- § 5383Amelioration and sweetening limitations for natural grape wines
- § 5384Amelioration and sweetening limitations for natural fruit and berry wines
- § 5385Specially sweetened natural wines
- § 5386Special natural wines
- § 5387Agricultural wines
- § 5388Designation of wines
- § 5391Exemption from distilled spirits taxes
- § 5392Definitions
- § 5401Qualifying documents
- § 5402Definitions
- § 5403Cross references
- § 5411Use of brewery
- § 5412Removal of beer in containers or by pipeline
- § 5413Brewers procuring beer from other brewers
- § 5414Removals from one brewery to another belonging to the same brewer
- § 5415Records and returns
- § 5416Definitions of package and packaging
- § 5417Pilot brewing plants
- § 5418Beer imported in bulk
- § 5501Establishment
- § 5502Qualification
- § 5503Construction and equipment
- § 5504Operation
- § 5505Applicability of provisions of this chapter
- § 5511Establishment and operation
- § 5512Control of products after manufacture
- § 5523Repealed. Pub. L. 96–39, title VIII, § 807(a)(50) , July 26, 1979 , 93 Stat. 288 ]Repealed
- § 5551General provisions relating to bonds
- § 5552Installation of meters, tanks, and other apparatus
- § 5553Supervision of premises and operations
- § 5554Pilot operations
- § 5555Records, statements, and returns
- § 5556Regulations
- § 5557Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- § 5558Authority of enforcement officers
- § 5559Determinations
- § 5560Other provisions applicable
- § 5561Exemptions to meet the requirements of the national defense
- § 5562Exemptions from certain requirements in cases of disaster
- § 5601Criminal penalties
- § 5602Penalty for tax fraud by distiller
- § 5603Penalty relating to records, returns, and reports
- § 5604Penalties relating to marks, brands, and containers
- § 5605Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- § 5606Penalty relating to containers of distilled spirits
- § 5607Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 5610Disposal of forfeited equipment and material for distilling
- § 5611Release of distillery before judgment
- § 5612Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614Burden of proof in cases of seizure of spirits
- § 5615Property subject to forfeiture
- § 5661Penalty and forfeiture for violation of laws and regulations relating to wine
- § 5662Penalty for alteration of wine labels
- § 5663Cross reference
- § 5671Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- § 5672Penalty for failure of brewer to comply with requirements and to keep records and file returns
- § 5673Forfeiture for flagrant and willful removal of beer without taxpayment
- § 5674Penalty for unlawful production or removal of beer
- § 5675Penalty for intentional removal or defacement of brewer’s marks and brands
- § 5676Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A) , Oct. 4, 1976 , 90 Stat. 1822 ]Repealed
- § 5681Penalty relating to signs
- § 5682Penalty for breaking locks or gaining access
- § 5683Penalty and forfeiture for removal of liquors under improper brands
- § 5684Penalties relating to the payment and collection of liquor taxes
- § 5685Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- § 5686Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- § 5687Penalty for offenses not specifically covered
- § 5688Disposition and release of seized property
- § 5689Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i) , Oct. 4, 1976 , 90 Stat. 1822 ]Repealed
- § 5690Definition of the term “person”
- § 5691Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A) , Aug. 10, 2005 , 119 Stat. 1956 ]Repealed
- § 5692Repealed. Pub. L. 90–618, title II, § 206(a) , Oct. 22, 1968 , 82 Stat. 1235 ]Repealed
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