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26 U.S.C. § 5065

Title 26 Chapter 51 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 5065. Territorial extent of law

The provisions of this part imposing taxes on distilled spirits, wines, and beer shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within an internal revenue district or not.

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