Internal Revenue Code:Sec. 5007. Collection of tax on distilled spirits

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      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 A - Distilled Spirits
        

Statute

    Sec. 5007. Collection of tax on distilled spirits
 
    (a) Tax on distilled spirits removed from bonded premises
      The tax on domestic distilled spirits and on distilled spirits
    removed from customs custody under section 5232 shall be paid in
    accordance with section 5061.
    (b) Collection of tax on imported distilled spirits
      The internal revenue tax imposed by section 5001(a)(1) and (2)
    upon imported distilled spirits shall be collected by the Secretary
    and deposited as internal revenue collections, under such
    regulations as the Secretary may prescribe.  Section 5688 shall be
    applicable to the disposition of imported spirits.
    (c) Cross references
          (1) For authority of the Secretary to make determinations and
        assessments of internal revenue taxes and penalties, see
        section 6201(a).
          (2) For authority to assess tax on distilled spirits not
        bonded, see section 5006(c).
          (3) For provisions relating to payment of tax, under certain
        conditions, on distilled spirits withdrawn free of tax,
        denatured distilled spirits, articles, and volatile
        fruit-flavor concentrates, see section 5001(a)(4), (5), and
        (6).
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1322; amended Pub. L. 94-455, title XIX, Sec. 1905(b)(2)(A),
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1822, 1834; Pub. L. 96-39,
    title VIII, Sec. 807(a)(5), July 26, 1979, 93 Stat. 280; Pub. L.
    103-465, title I, Sec. 136(c)(3), (4), Dec. 8, 1994, 108 Stat.
    4841, 4842.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5007, act Aug. 16, 1954, ch. 736, 68A Stat. 600,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
      Prior section 5007(c) related to ''payment of tax on alcoholic
    compounds from Puerto Rico and Virgin Islands''. See section 7652
    of this title.
      Prior section 5007(e)(1) related to ''assessment for deficiencies
    in production and excess of materials used'' and ''requirement''.
    See sections 5004(b)(1) and 5006(a)(3) of this title.
      Prior section 5007(e)(2) related to ''relief from assessment for
    deficiencies in production and excess of materials used'' and is
    obsolete.
                                 AMENDMENTS
      1994 - Subsec. (b). Pub. L. 103-465, Sec. 136(c)(3), amended
    subsec. (b) generally, striking out provisions relating to
    collection and deposit as internal revenue collections of taxes on
    imported perfumes containing distilled spirits.
      Subsec. (c)(3). Pub. L. 103-465, Sec. 136(c)(4), substituted
    ''section 5001(a)(4), (5), and (6)'' for ''section 5001(a)(5), (6),
    and (7)''.
      1979 - Subsec. (a). Pub. L. 96-39 struck out ''(1) General''
    before ''The tax on domestic'' and par. (2) which related to
    distilled spirits withdrawn to bottling premises under withdrawal
    bond.
      1976 - Subsec. (a)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out ''or his delegate'' after ''Secretary''.
      Subsec. (b)(1). Pub. L. 94-455, Sec. 1905(b)(2)(A),
    1906(b)(13)(A), struck out second sentence ''Such tax shall be in
    addition to any customs duty imposed under the Tariff Act of 1930
    (46 Stat. 590; 19 U.S.C., chapter 4), or any subsequent act.'' and
    ''or his delegate'' after ''Secretary'' wherever appearing.
      Subsecs. (b)(2), (c)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out ''or his delegate'' after ''Secretary'' wherever
    appearing.
                      EFFECTIVE DATE OF 1994 AMENDMENT
      Amendment by Pub. L. 103-465 effective Jan. 1, 1995, see section
    136(d) of Pub. L. 103-465, set out as a note under section 5001 of
    this title.
                      EFFECTIVE DATE OF 1979 AMENDMENT
      Amendment 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.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Amendment by section 1905(b)(2)(A) of Pub. L. 94-455 effective on
    first day of first month which begins more than 90 days after Oct.
    4, 1976, see section 1905(d) of Pub. L. 94-455, set out as a note
    under section 5005 of this title.