§5065 — Title 26 Internal Revenue Code | U.S. Code

§5065 Territorial Extent of Law

Title 26 › Subtitle 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

Last updated Apr 5, 2026|Official source

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.

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.

§5065 Territorial Extent of Law

Title 26, §5065

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

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