26 U.S.C. § 5067: Reduced rates not allowed…

§5067 Reduced Rates Not Allowed for Smuggled or Illegally Produced Beer, Wine, or Spirits

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 › § 5067

Last updated Aug 21, 2026|Official source

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.

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].”