Title 26, Internal Revenue CodeRelease 119-102
§5065 Territorial Extent of Law
Title 26 › 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 › § 5065
Summary
Taxes on distilled spirits, wine, and beer apply to those products made anywhere inside the United States. It does not matter if the place where they are made is inside or outside a tax district.
Full Legal Text
Title 26, §5065
Internal Revenue Code, Source: USLM XML via OLRC
The provisions of this part imposing taxes on distilled spirits, wines, and beer shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within an internal revenue district or not.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5065, act Aug. 16, 1954, ch. 736, 68A Stat. 615, made a cross reference to general administrative provisions applicable to assessment, collection, refund, etc., of taxes, prior to the general revision of this chapter by Pub. L. 85–859. Provisions similar to those comprising this section were contained in former section 5064, act Aug. 16, 1954, ch. 736, 68A Stat. 615, prior to the general revision of this chapter by Pub. L. 85–859.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5065
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102