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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits.

  • Internal Revenue Code of 1986
  • SUBTITLE E -- ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
  • Chapter 51 -- Distilled Spirits, Wines and Beer
  • Subchapter A -- Gallonage and Occupational Taxes
  • Part I -- Gallonage Taxes
  • Subpart E -- General provisions

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.

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