26 U.S.C. § 5067 — Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

FEDERAL · 26 U.S.C. · Chapter Subchapter A—Gallonage and Occupational Taxes

Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

26 U.S.C. § 5067

ChapterSubchapter A—Gallonage and Occupational Taxes

PartSubpart E—General Provisions

This text of 26 U.S.C. § 5067 (Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits) 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. § 5067.

Text

In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter—

(1)the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer,

(2)the credit under section 5041(c) shall not apply in the case of any such wine, and

(3)the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.

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In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter—
(1) the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer,
(2) the credit under section 5041(c) shall not apply in the case of any such wine, and
(3) the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.

Source Credit

History

(Added Pub. L. 116–260, div. EE, title I, §108(a), Dec. 27, 2020, 134 Stat. 3049.)

Editorial Notes

Editorial Notes

Prior Provisions
A prior section 5067 was renumbered section 5068 of this title.

Statutory Notes and Related Subsidiaries

Effective Date
Pub. L. 116–260, div. EE, title I, §108(c), Dec. 27, 2020, 134 Stat. 3049, provided that: "The amendments made by this section [enacting this section and transferring former section 5067 of this title to section 5068 of this title] shall apply to beer, wine, or distilled spirits, as the case may be, produced after the date of the enactment of this Act [Dec. 27, 2020]."

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Bluebook (online)

26 U.S.C. § 5067, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5067.