CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER›Subchapter A— Gallonage and Occupational Taxes›PART I— GALLONAGE TAXES›Subpart E— General Provisions

§ 5065. Territorial extent of law

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1337.)

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▸Contents — 26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

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