FEDERAL · 26 U.S.C. · Chapter Subchapter A—Gallonage and Occupational Taxes
Territorial extent of law
26 U.S.C. § 5065
Title26 — Internal Revenue Code
ChapterSubchapter A—Gallonage and Occupational Taxes
PartSubpart E—General Provisions
This text of 26 U.S.C. § 5065 (Territorial extent of law) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 5065.
Text
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.
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History
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1337.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 5065, act Aug. 16, 1954, ch. 736, 68A Stat. 615, made a cross reference to general administrative provisions applicable to assessment, collection, refund, etc., of taxes, prior to the general revision of this chapter by Pub. L. 85–859.
Provisions similar to those comprising this section were contained in former section 5064, act Aug. 16, 1954, ch. 736, 68A Stat. 615, prior to the general revision of this chapter by Pub. L. 85–859.
Prior Provisions
A prior section 5065, act Aug. 16, 1954, ch. 736, 68A Stat. 615, made a cross reference to general administrative provisions applicable to assessment, collection, refund, etc., of taxes, prior to the general revision of this chapter by Pub. L. 85–859.
Provisions similar to those comprising this section were contained in former section 5064, act Aug. 16, 1954, ch. 736, 68A Stat. 615, prior to the general revision of this chapter by Pub. L. 85–859.
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26 U.S.C. § 5065, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5065.