There is a newer version of the US Code
2021
2020
2019
2018
2017
Other previous versions
View our newest version here

2012 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 - 5891)
Chapter 51 - DISTILLED SPIRITS, WINES, AND BEER (§§ 5001 - 5692)
Subchapter A - Gallonage and Occupational Taxes (§§ 5001 - 5132)
Part I - GALLONAGE TAXES (§§ 5001 - 5067)
Subpart A - Distilled Spirits (§§ 5001 - 5011)
Table Of Contents

View Metadata
Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART I - GALLONAGE TAXES
Subpart A - Distilled Spirits
Table Of Contents
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard

Download PDF
Sec.
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Repealed.]
5010.Credit for wine content and for flavors content.
5011.Income tax credit for average cost of carrying excise tax.

        

Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.