Title 26 — Internal Revenue CodeRelease 119-73
§5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or 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 E— - General Provisions › § 5067
Summary
Lower beer tax rates, the wine tax credit, and lower spirits tax rates cannot be used for beer, wine, or distilled spirits that are smuggled into the United States or made without authorization under this chapter.
Full Legal Text
Title 26, §5067
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5067 was renumbered section 5068 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 116–260, div. EE, title I, § 108(c), Dec. 27, 2020, 134 Stat. 3049, provided that: “The
Amendments
made by this section [enacting this section and transferring former section 5067 of this title to section 5068 of this title] shall apply to beer, wine, or distilled spirits, as the case may be, produced after the date of the enactment of this Act [Dec. 27, 2020].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 5067
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73