Subpart A. Distilled Spirits

• § 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• § 5009 - Repealed.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