Federal housing law
26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-03
- Contents
- 5 chapters · 304 sections
- Jurisdiction
- United States
Contents
▸CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER
Overview▸Subchapter A— Gallonage and Occupational Taxes
Overview▸PART I— GALLONAGE TAXES
Overview▸Subpart A— Distilled Spirits
Overview- § 5001. Imposition, rate, and attachment of tax
- § 5002. Definitions
- § 5003. Cross references to exemptions, etc.
- § 5004. Lien for tax
- § 5005. Persons liable for tax
- § 5006. Determination of tax
- § 5007. Collection of tax on distilled spirits
- § 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- § 5009. Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]
- § 5010. Credit for wine content and for flavors content
- § 5011. Income tax credit for average cost of carrying excise tax
▸Subpart E— General Provisions
Overview- § 5061. Method of collecting tax
- § 5062. Refund and drawback in case of exportation
- § 5063. Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]
- § 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 smuggled or illegally produced beer, wine, or spirits
- § 5068. Cross reference
▸PART II— MISCELLANEOUS PROVISIONS
Overview▸Subpart A— Manufacturers of Stills
▸Subpart B— Nonbeverage Domestic Drawback Claimants
▸Subpart C— Recordkeeping and Registration by Dealers
▸Subpart D— Other Provisions
▸Subchapter B— Qualification Requirements for Distilled Spirits Plants
Overview- § 5171. Establishment
- § 5172. Application
- § 5173. Bonds
- § 5174. Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]
- § 5175. Export bonds
- § 5176. New or renewed bonds
- § 5177. Other provisions relating to bonds
- § 5178. Premises of distilled spirits plants
- § 5179. Registration of stills
- § 5180. Signs
- § 5181. Distilled spirits for fuel use
- § 5182. Cross references
▸Subchapter C— Operation of Distilled Spirits Plants
Overview▸PART II— OPERATIONS ON BONDED PREMISES
Overview▸Subpart A— General
Overview- § 5211. Production and entry of distilled spirits
- § 5212. Transfer of distilled spirits between bonded premises
- § 5213. Withdrawal of distilled spirits from bonded premises on determination of tax
- § 5214. Withdrawal of distilled spirits from bonded premises free of tax or without payment of…
- § 5215. Return of tax determined distilled spirits to bonded premises
- § 5216. Regulation of operations
▸Subpart C— Storage
Overview- § 5231. Entry for deposit
- § 5232. Imported distilled spirits
- § 5233. Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]
- § 5234. Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286]
- § 5235. Bottling of alcohol for industrial purposes
- § 5236. Discontinuance of storage facilities and transfer of distilled spirits
▸Subchapter E— General Provisions Relating to Distilled Spirits
Overview▸PART I— RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS
▸PART II— REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS
▸PART III— MISCELLANEOUS PROVISIONS
Overview- § 5311. Detention of containers
- § 5312. Production and use of distilled spirits for experimental research
- § 5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United…
- § 5314. Special applicability of certain provisions
- § 5315. Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]
▸Subchapter F— Bonded and Taxpaid Wine Premises
Overview▸PART II— OPERATIONS
Overview- § 5361. Bonded wine cellar operations
- § 5362. Removals of wine from bonded wine cellars
- § 5363. Taxpaid wine bottling house operations
- § 5364. Wine imported in bulk
- § 5365. Segregation of operations
- § 5366. Supervision
- § 5367. Records
- § 5368. Gauging and marking
- § 5369. Inventories
- § 5370. Losses
- § 5371. Insurance coverage, etc.
- § 5372. Sampling
- § 5373. Wine spirits
▸PART III— CELLAR TREATMENT AND CLASSIFICATION OF WINE
Overview- § 5381. Natural wine
- § 5382. Cellar treatment of natural wine
- § 5383. Amelioration and sweetening limitations for natural grape wines
- § 5384. Amelioration and sweetening limitations for natural fruit and berry wines
- § 5385. Specially sweetened natural wines
- § 5386. Special natural wines
- § 5387. Agricultural wines
- § 5388. Designation of wines
▸Subchapter G— Breweries
Overview▸PART I— ESTABLISHMENT
▸PART II— OPERATIONS
Overview- § 5411. Use of brewery
- § 5412. Removal of beer in containers or by pipeline
- § 5413. Brewers procuring beer from other brewers
- § 5414. Transfer of beer between bonded facilities
- § 5415. Records and returns
- § 5416. Definitions of package and packaging
- § 5417. Pilot brewing plants
- § 5418. Beer imported in bulk
▸Subchapter H— Miscellaneous Plants and Warehouses
Overview▸PART II— VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS
▸Subchapter I— Miscellaneous General Provisions
Overview- § 5551. General provisions relating to bonds
- § 5552. Installation of meters, tanks, and other apparatus
- § 5553. Supervision of premises and operations
- § 5554. Pilot operations
- § 5555. Records, statements, and returns
- § 5556. Regulations
- § 5557. Officers and agents authorized to investigate, issue search warrants, and prosecute fo…
- § 5558. Authority of enforcement officers
- § 5559. Determinations
- § 5560. Other provisions applicable
- § 5561. Exemptions to meet the requirements of the national defense
- § 5562. Exemptions from certain requirements in cases of disaster
▸Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors
Overview▸PART I— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND …
Overview- § 5601. Criminal penalties
- § 5602. Penalty for tax fraud by distiller
- § 5603. Penalty relating to records, returns, and reports
- § 5604. Penalties relating to marks, brands, and containers
- § 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, …
- § 5606. Penalty relating to containers of distilled spirits
- § 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distill…
- § 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 5610. Disposal of forfeited equipment and material for distilling
- § 5611. Release of distillery before judgment
- § 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614. Burden of proof in cases of seizure of spirits
- § 5615. Property subject to forfeiture
▸PART II— PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
▸PART III— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
Overview- § 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requi…
- § 5672. Penalty for failure of brewer to comply with requirements and to keep records and file…
- § 5673. Forfeiture for flagrant and willful removal of beer without taxpayment
- § 5674. Penalty for unlawful production or removal of beer
- § 5675. Penalty for intentional removal or defacement of brewer’s marks and brands
- § 5676. Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
▸PART IV— PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
Overview- § 5681. Penalty relating to signs
- § 5682. Penalty for breaking locks or gaining access
- § 5683. Penalty and forfeiture for removal of liquors under improper brands
- § 5684. Penalties relating to the payment and collection of liquor taxes
- § 5685. Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc.…
- § 5686. Penalty for having, possessing, or using liquor or property intended to be used in vio…
- § 5687. Penalty for offenses not specifically covered
- § 5688. Disposition and release of seized property
- § 5689. Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
- § 5690. Definition of the term “person”
▸CHAPTER 52— TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Overview▸Subchapter A— Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawbac…
▸Subchapter B— Qualification Requirements for Manufacturers and Importers of Tobacco Products a…
▸Subchapter C— Operations by Manufacturers and Importers of Tobacco Products and Cigarette Pape…
▸Subchapter E— Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers …
▸Subchapter F— General Provisions
Overview- § 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tu…
- § 5752. Restrictions relating to marks, labels, notices, and packages
- § 5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers…
- § 5754. Restriction on importation of previously exported tobacco products
▸Subchapter G— Penalties and Forfeitures
▸CHAPTER 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
▸CHAPTER 54— GREENMAIL
▸CHAPTER 55— STRUCTURED SETTLEMENT FACTORING TRANSACTIONS