General Provisions

  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. General Provisions

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Section
5061

Method of collecting tax

Section
5062

Refund and drawback in case of exportation

Section
5064

Losses resulting from disaster, vandalism, or malicious mischief

Section
5065

Territorial extent of law

Section
5066

Distilled spirits for use of foreign embassies, legations, etc.

Section
5067

Cross reference