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U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle E
    Alcohol, Tobacco, and Certain Other Excise Taxes
  4. chapter 51
    DISTILLED SPIRITS, WINES, AND BEER
  5. subchapter A
    Gallonage and Occupational Taxes
  6. part I
    GALLONAGE TAXES
  7. subpart E
    General Provisions

Subpart E. General Provisions

  • § 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  • § 5063 - Repealed.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
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