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Title 26 — Internal Revenue CodeRelease 119-73

§5007 Collection of tax on distilled spirits

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits › § 5007

Last updated Apr 6, 2026|Official source

Summary

If distilled spirits are made in the United States or removed from customs custody under section 5232, the tax on them must be paid under section 5061. Taxes on imported distilled spirits under section 5001(a)(1) and (2) are collected by the Secretary and deposited as internal revenue under rules the Secretary makes. Section 5688 governs how imported spirits are handled. The Secretary’s authority to determine and assess these taxes and penalties is in section 6201(a); authority to assess tax on unbonded spirits is in section 5006(c); payment rules for special cases are in section 5001(a)(4)–(6).

Full Legal Text

Title 26, §5007

Internal Revenue Code — Source: USLM XML via OLRC

(a)The tax on domestic distilled spirits and on distilled spirits removed from customs custody under section 5232 shall be paid in accordance with section 5061.
(b)The internal revenue tax imposed by section 5001(a)(1) and (2) upon imported distilled spirits shall be collected by the Secretary and deposited as internal revenue collections, under such regulations as the Secretary may prescribe. section 5688 shall be applicable to the disposition of imported spirits.
(c)(1)For authority of the Secretary to make determinations and assessments of internal revenue taxes and penalties, see section 6201(a).
(2)For authority to assess tax on distilled spirits not bonded, see section 5006(c).
(3)For provisions relating to payment of tax, under certain conditions, on distilled spirits withdrawn free of tax, denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section 5001(a)(4), (5), and (6).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5007, act Aug. 16, 1954, ch. 736, 68A Stat. 600, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Prior section 5007(c) related to “payment of tax on alcoholic compounds from Puerto Rico and Virgin Islands”. See section 7652 of this title. Prior section 5007(e)(1) related to “assessment for deficiencies in production and excess of materials used” and “requirement”. See section 5004(b)(1) and 5006(a)(3) of this title. Prior section 5007(e)(2) related to “relief from assessment for deficiencies in production and excess of materials used” and is obsolete.

Amendments

1994—Subsec. (b). Pub. L. 103–465, § 136(c)(3), amended subsec. (b) generally, striking out provisions relating to collection and deposit as internal revenue collections of taxes on imported perfumes containing distilled spirits. Subsec. (c)(3). Pub. L. 103–465, § 136(c)(4), substituted “section 5001(a)(4), (5), and (6)” for “section 5001(a)(5), (6), and (7)”. 1979—Subsec. (a). Pub. L. 96–39 struck out “(1) General” before “The tax on domestic” and par. (2) which related to distilled spirits withdrawn to bottling premises under withdrawal bond. 1976—Subsec. (a)(2). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (b)(1). Pub. L. 94–455, §§ 1905(b)(2)(A), 1906(b)(13)(A), struck out second sentence “Such tax shall be in addition to any customs duty imposed under the Tariff Act of 1930 (46 Stat. 590; 19 U.S.C., chapter 4), or any subsequent act.” and “or his delegate” after “Secretary” wherever appearing. Subsecs. (b)(2), (c)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 1994 AmendmentAmendment by Pub. L. 103–465 effective Jan. 1, 1995, see section 136(d) of Pub. L. 103–465, set out as a note under section 5001 of this title.

Effective Date

of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.

Effective Date

of 1976 AmendmentAmendment by section 1905(b)(2)(A) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5007

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73