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

§ 5068. Cross reference

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

For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1338, § 5066; renumbered § 5067, Pub. L. 91–659, § 3(a), Jan. 8, 1971, 84 Stat. 1965; renumbered § 5068, Pub. L. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)

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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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