CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER›Subchapter A— Gallonage and Occupational Taxes›PART I— GALLONAGE TAXES
Subpart E— General Provisions
26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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 Repealed.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…
- § 5068. Cross reference
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