Distilled Spirits

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. DISTILLED SPIRITS, WINES, AND BEER
  6. Gallonage and Occupational Taxes
  7. GALLONAGE TAXES
  8. Distilled Spirits

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Section
5001

Imposition, rate, and attachment of tax

Section
5002

Definitions

Section
5003

Cross references to exemptions, etc.

Section
5004

Lien for tax

Section
5005

Persons liable for tax

Section
5006

Determination of tax

Section
5007

Collection of tax on distilled spirits

Section
5008

Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

Section
5010

Credit for wine content and for flavors content

Section
5011

Income tax credit for average cost of carrying excise tax