Internal Revenue Code:Sec. 5065. Territorial extent of law
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Contents |
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 E - General Provisions
Statute
Sec. 5065. Territorial extent of law
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.
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1337.)
Miscellaneous
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.
