Collapse to view only § 5061. Method of collecting tax
- § 5061. Method of collecting tax
- § 5062. Refund and drawback in case of exportation
- [§ 5063. Repealed.
- § 5064. Losses resulting from disaster, vandalism, or malicious mischief
- § 5065. Territorial extent of law
- § 5066. Distilled spirits for use of foreign embassies, legations, etc.
- § 5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
- § 5068. Cross reference
§ 5061. Method of collecting tax
(a) Collection by return
(b) Exceptions
Notwithstanding the provisions of subsection (a), any taxes imposed on, or amounts to be paid or collected in respect of, distilled spirits, wines, and beer under—
(1) section 5001(a)(4), (5), or (6),
(2) section 5006(c) or (d),
(3) section 5041(f),
(4) section 5043(a)(3),
(5) section 5054(a)(3) or (4), or
(6) section 5505(a),
shall be immediately due and payable at the time provided by such provisions (or if no specific time for payment is provided, at the time the event referred to in such provision occurs). Such taxes and amounts shall be assessed and collected by the Secretary on the basis of the information available to him in the same manner as taxes payable by return but with respect to which no return has been filed.
(c) Import duties
(d) Time for collecting tax on distilled spirits, wines, and beer
(1) In general
(2) Imported articles
In the case of distilled spirits, wines, and beer which are imported into the United States (other than in bulk containers)—
(A) In general
(B) Special rule for entry for warehousing
(C) Foreign trade zones
(D) Exception for articles destined for export
(3) Distilled spirits, wines, and beer brought into the United States from Puerto Rico
(4) Taxpayers liable for taxes of not more than $50,000
(A) In general
(i) More than $1,000 and not more than $50,000 in taxes
(ii) Not more than $1,000 in taxes
(B) No application after limit exceeded
(i) Exceeds $50,000 limit
(ii) Exceeds $1,000 limit
(C) Calendar quarter
(5) Special rule for tax due in September
(A) In general
(B) Safe harbor
(C) Taxpayers not required to use electronic funds transfer
(6) Special rule where due date falls on Saturday, Sunday, or holiday
(e) Payment by electronic fund transfer
(1) In general
(2) Electronic fund transfer
(3) Controlled groups
(A) In general
(B) Controlled groups which include nonincorporated persons
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1335; amended Pub. L. 94–455, title XIX, §§ 1905(a)(6), (b)(2)(E)(iii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1819, 1822, 1834; Pub. L. 96–39, title VIII, §§ 804(b), 807(a)(9), July 26, 1979, 93 Stat. 274, 281; Pub. L. 98–369, div. A, title I, § 27(c)(1), July 18, 1984, 98 Stat. 509; Pub. L. 99–509, title VIII, § 8011(b)(1), Oct. 21, 1986, 100 Stat. 1952; Pub. L. 99–514, title XVIII, § 1801(c)(1), Oct. 22, 1986, 100 Stat. 2786; Pub. L. 100–647, title II, § 2003(b)(1)(A), (B), Nov. 10, 1988, 102 Stat. 3598; Pub. L. 101–508, title XI, §§ 11201(b)(3), 11704(a)(21), Nov. 5, 1990, 104 Stat. 1388–416, 1388–519; Pub. L. 103–465, title I, § 136(c)(5), title VII, § 712(b), Dec. 8, 1994, 108 Stat. 4842, 5000; Pub. L. 104–188, title I, § 1702(b)(6), Aug. 20, 1996, 110 Stat. 1869; Pub. L. 109–59, title XI, § 11127(a), (b), Aug. 10, 2005, 119 Stat. 1958, 1959; Pub. L. 114–113, div. Q, title III, § 332(a), Dec. 18, 2015, 129 Stat. 3104.)
§ 5062. Refund and drawback in case of exportation
(a) Refund
(b) Drawback
(c) Exportation of imported liquors
(1) Allowance of tax
(2) Destruction in lieu of exportation
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1336; amended Pub. L. 88–539, § 1, Aug. 31, 1964, 78 Stat. 746; Pub. L. 89–44, title VIII, § 805(f)(6), June 21, 1965, 79 Stat. 161; Pub. L. 90–630, § 2(a), Oct. 22, 1968, 82 Stat. 1328; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 1, Nov. 14, 1977, 91 Stat. 1363; Pub. L. 98–369, div. A, title IV, § 454(c)(1), July 18, 1984, 98 Stat. 820.)
[§ 5063. Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]
§ 5064. Losses resulting from disaster, vandalism, or malicious mischief
(a) PaymentsThe Secretary, under such regulations as he may prescribe, shall pay (without interest) an amount equal to the amount of the internal revenue taxes paid or determined and customs duties paid on distilled spirits, wines, and beer previously withdrawn, which were lost, rendered unmarketable, or condemned by a duly authorized official by reason of—
(1) fire, flood, casualty, or other disaster, or
(2) breakage, destruction, or other damage (but not including theft) resulting from vandalism or malicious mischief,
if such disaster or damage occurred in the United States and if such distilled spirits, wines, or beer were held and intended for sale at the time of such disaster or other damage. The payments provided for in this section shall be made to the person holding such distilled spirits, wines, or beer for sale at the time of such disaster or other damage.
(b) Claims
(1) Period for making claim; proofNo claim shall be allowed under this section unless—
(A) filed within 6 months after the date on which such distilled spirits, wines, or beer were lost, rendered unmarketable, or condemned by a duly authorized official, and
(B) the claimant furnishes proof satisfactory to the Secretary that the claimant—
(i) was not indemnified by any valid claim of insurance or otherwise in respect of the tax, or tax and duty, on the distilled spirits, wines, or beer covered by the claim; and
(ii) is entitled to payment under this section.
(2) Minimum claim
(3) Special rules for major disastersIf the President has determined under the Robert T. Stafford Disaster Relief and Emergency Assistance Act that a “major disaster” (as defined in such Act) has occurred in any part of the United States, and if the disaster referred to in subsection (a)(1) occurs in such part of the United States by reason of such major disaster, then—
(A) paragraph (2) shall not apply, and
(B) the filing period set forth in paragraph (1)(A) shall not expire before the day which is 6 months after the date on which the President makes the determination that such major disaster has occurred.
(4) Regulations
(c) Destruction of distilled spirits, wines, or beer
(d) Products of Puerto Rico
(e) Other laws applicable
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1337; amended Pub. L. 91–606, title III, § 301(i), Dec. 31, 1970, 84 Stat. 1759; Pub. L. 93–288, title VII, § 702(i), formerly title VI, § 602(i), May 22, 1974, 88 Stat. 164, renumbered title VII, § 702(i), Pub. L. 103–337, div. C, title XXXIV, § 3411(a)(1), (2), Oct. 5, 1994, 108 Stat. 3100; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–423, § 1(a), Oct. 6, 1978, 92 Stat. 935; Pub. L. 96–39, title VIII, § 807(a)(10), July 26, 1979, 93 Stat. 282; Pub. L. 100–707, title I, § 109(l), Nov. 23, 1988, 102 Stat. 4709; Pub. L. 108–311, title IV, § 408(a)(7)(D), Oct. 4, 2004, 118 Stat. 1191.)
§ 5065. Territorial extent of law
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.)
§ 5066. Distilled spirits for use of foreign embassies, legations, etc.
(a) Entry into customs bonded warehouses
(1) Bottled distilled spirits withdrawn from bonded premises
(2) Bottled distilled spirits eligible for export with benefit of drawback
(3) Time deemed exported
(b) Withdrawal from customs bonded warehouses
(c) Withdrawal for domestic use
(d) Sale or unauthorized use prohibited
(Added Pub. L. 91–659, § 3(a), Jan. 8, 1971, 84 Stat. 1965; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 2(d), Nov. 14, 1977, 91 Stat. 1364; Pub. L. 96–39, title VIII, § 807(a)(11), July 26, 1979, 93 Stat. 282; Pub. L. 98–369, div. A, title IV, § 454(c)(2), July 18, 1984, 98 Stat. 820; Pub. L. 115–141, div. U, title IV, § 401(a)(240), Mar. 23, 2018, 132 Stat. 1195.)
§ 5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
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.
(Added Pub. L. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)
§ 5068. Cross reference
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,