Title 26 — Internal Revenue CodeRelease 119-73
§5663 Cross reference
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter J— - Penalties, Seizures, and Forfeitures Relating to Liquors › Part PART II— - PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION › § 5663
Full Legal Text
Title 26, §5663
Internal Revenue Code — Source: USLM XML via OLRC
For penalties of common application pertaining to liquors, including wines, see part IV.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5663, act Aug. 16, 1954, ch. 736, 68A Stat. 695, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
1979—Pub. L. 96–39 struck out reference to penalties for rectified products under part I of this subchapter.
Statutory Notes and Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5663
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73