Internal Revenue Code - Subtitle E - Index

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TITLE 26 - INTERNAL REVENUE CODE
This version of the Internal Revenue Code is up to date and current as of mid-2007.

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

Sec. 5001. Imposition, rate, and attachment of tax

Sec. 5002. Definitions

Sec. 5003. Cross references to exemptions, etc

Sec. 5004. Lien for tax

Sec. 5005. Persons liable for tax

Sec. 5006. Determination of tax

Sec. 5007. Collection of tax on distilled spirits

Sec. 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

(Sec. 5009. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(7), July 26, 1979, 93 Stat. 281)

Sec. 5010. Credit for wine content and for flavors content

Sec. 5011. Income Tax Credit for Average Cost of Carrying Excise Tax.

(Subpart B - Repealed)

(Sec. 5021 to 5026. Repealed. Pub. L. 96-39, title VIII, Sec. 803(a), July 26, 1979, 93 Stat. 274)

Subpart C - Wines

Sec. 5041. Imposition and rate of tax

Sec. 5042. Exemption from tax

Sec. 5043. Collection of taxes on wines

Sec. 5044. Refund of tax on wine

Sec. 5045. Cross references

Subpart D - Beer

Sec. 5051. Imposition and rate of tax

Sec. 5052. Definitions

Sec. 5053. Exemptions

Sec. 5054. Determination and collection of tax on beer

Sec. 5055. Drawback of tax

Sec. 5056. Refund and credit of tax, or relief from liability

Subpart E - General Provisions

Sec. 5061. Method of collecting tax

Sec. 5062. Refund and drawback in case of exportation

(Sec. 5063. Repealed. Pub. L. 89-44, title V, Sec. 501(e), June 21, 1965, 79 Stat. 150)

Sec. 5064. Losses resulting from disaster, vandalism, or malicious mischief

Sec. 5065. Territorial extent of law

Sec. 5066. Distilled spirits for use of foreign embassies, legations, etc

Sec. 5067. Cross reference

PART II - OCCUPATIONAL TAX

Subpart A - Proprietors of Distilled Spirits Plants, Bonded Wine Cellars, Etc

Sec. 5081. Imposition and rate of tax

Subpart B - Brewer

Sec. 5091. Imposition and rate of tax

Sec. 5092. Definition of brewer

Sec. 5093. Cross references

Subpart C - Manufacturers of Stills

Sec. 5101. Notice of manufacture of still; notice of set up of still

Sec. 5102. Definition of manufacturer of stills

Subpart D - Wholesale Dealers

Sec. 5111. Imposition and rate of tax

Sec. 5112. Definitions

Sec. 5113. Exemptions

Sec. 5114. Records

(Sec. 5115. Repealed. Pub. L. 105-34, title XIV, Sec. 1415(a), Aug. 5, 1997, 111 Stat. 1047)

Sec. 5116. Packaging distilled spirits for industrial uses

Sec. 5117. Prohibited purchases by dealers

Subpart E - Retail Dealers

Sec. 5121. Imposition and rate of tax

Sec. 5122. Definitions

Sec. 5123. Exemptions

Sec. 5124. Records

Sec. 5125. Cross references

Subpart F - Nonbeverage Domestic Drawback Claimants

Sec. 5131. Eligibility and rate of tax

Sec. 5132. Registration and regulation

Sec. 5133. Investigation of claims

Sec. 5134. Drawback

Subpart G - General Provisions

Sec. 5141. Registration

Sec. 5142. Payment of tax

Sec. 5143. Provisions relating to liability for occupational taxes

(Sec. 5144. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(b)(3)(D)(i), Oct. 4, 1976, 90 Stat. 1822)

Sec. 5145. Application of State laws

Sec. 5146. Preservation and inspection of records, and entry of premises for inspection

Sec. 5147. Application of subpart

Sec. 5148. Suspension of occupational tax

Sec. 5149. Cross references

Subchapter B - Qualification Requirements for Distilled Spirits Plants

Sec. 5171. Establishment

Sec. 5172. Application

Sec. 5173. Bonds

(Sec. 5174. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(14), July 26, 1979, 93 Stat. 282)

Sec. 5175. Export bonds

Sec. 5176. New or renewed bonds

Sec. 5177. Other provisions relating to bonds

Sec. 5178. Premises of distilled spirits plants

Sec. 5179. Registration of stills

Sec. 5180. Signs

Sec. 5181. Distilled spirits for fuel use

Sec. 5182. Cross references

Subchapter C - Operation of Distilled Spirits Plants

PART I - GENERAL PROVISIONS

Sec. 5201. Regulation of operations

Sec. 5202. Supervision of operations

Sec. 5203. Entry and examination of premises

Sec. 5204. Gauging

(Sec. 5205. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 454(a), July 18, 1984, 98 Stat. 820)

Sec. 5206. Containers

Sec. 5207. Records and reports

PART II - OPERATIONS ON BONDED PREMISES

Subpart A - General

Sec. 5211. Production and entry of distilled spirits

Sec. 5212. Transfer of distilled spirits between bonded premises

Sec. 5213. Withdrawal of distilled spirits from bonded premises on determination of tax

Sec. 5214. Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

Sec. 5215. Return of tax determined distilled spirits to bonded premises

Sec. 5216. Regulation of operations

Subpart B - Production

Sec. 5221. Commencement, suspension, and resumption of operations

Sec. 5222. Production, receipt, removal, and use of distilling materials

Sec. 5223. Redistillation of spirits, articles, and residues

Subpart C - Storage

Sec. 5231. Entry for deposit

Sec. 5232. Imported distilled spirits

(Sec. 5233. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(34), July 26, 1979, 93 Stat. 286)

(Sec. 5234. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(35), July 26, 1979, 93 Stat. 286)

Sec. 5235. Bottling of alcohol for industrial purposes

Sec. 5236. Discontinuance of storage facilities and transfer of distilled spirits

Subpart D - Denaturation

Sec. 5241. Authority to denature

Sec. 5242. Denaturing materials

Sec. 5243. Sale of abandoned spirits for denaturation without collection of tax

Sec. 5244. Cross references

(PART III - REPEALED)

(Sec. 5251, 5252. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(38), July 26, 1979, 93 Stat. 286)

Subchapter D - Industrial Use of Distilled Spirits

Sec. 5271. Permits

Sec. 5272. Bonds

Sec. 5273. Sale, use, and recovery of denatured distilled spirits

Sec. 5274. Applicability of other laws

Sec. 5275. Records and reports

Sec. 5276. Occupational tax

Subchapter E - General Provisions Relating to Distilled Spirits

PART I - RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS

Sec. 5291. General

PART II - REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS

Sec. 5301. General

PART III - MISCELLANEOUS PROVISIONS

Sec. 5311. Detention of containers

Sec. 5312. Production and use of distilled spirits for experimental research

Sec. 5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United States

Sec. 5314. Special applicability of certain provisions

(Sec. 5315. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820)

Subchapter F - Bonded and Taxpaid Wine Premises

PART I - ESTABLISHMENT

Sec. 5351. Bonded wine cellar

Sec. 5352. Taxpaid wine bottling house

Sec. 5353. Bonded wine warehouse

Sec. 5354. Bond

Sec. 5355. General provisions relating to bonds

Sec. 5356. Application

Sec. 5357. Premises

PART II - OPERATIONS

Sec. 5361. Bonded wine cellar operations

Sec. 5362. Removals of wine from bonded wine cellars

Sec. 5363. Taxpaid wine bottling house operations

Sec. 5364. Wine imported in bulk

Sec. 5365. Segregation of operations

Sec. 5366. Supervision

Sec. 5367. Records

Sec. 5368. Gauging and marking

Sec. 5369. Inventories

Sec. 5370. Losses

Sec. 5371. Insurance coverage, etc

Sec. 5372. Sampling

Sec. 5373. Wine spirits

PART III - CELLAR TREATMENT AND CLASSIFICATION OF WINE

Sec. 5381. Natural wine

Sec. 5382. Cellar treatment of natural wine

Sec. 5383. Amelioration and sweetening limitations for natural grape wines

Sec. 5384. Amelioration and sweetening limitations for natural fruit and berry wines

Sec. 5385. Specially sweetened natural wines

Sec. 5386. Special natural wines

Sec. 5387. Agricultural wines

Sec. 5388. Designation of wines

PART IV - GENERAL

Sec. 5391. Exemption from distilled spirits taxes

Sec. 5392. Definitions

Subchapter G - Breweries

PART I - ESTABLISHMENT

Sec. 5401. Qualifying documents

Sec. 5402. Definitions

Sec. 5403. Cross references

PART II - OPERATIONS

Sec. 5411. Use of brewery

Sec. 5412. Removal of beer in containers or by pipeline

Sec. 5413. Brewers procuring beer from other brewers

Sec. 5414. Removals from one brewery to another belonging to the same brewer

Sec. 5415. Records and returns

Sec. 5416. Definitions of package and packaging

Sec. 5417. Pilot brewing plants

Sec. 5418. Beer imported in bulk

Subchapter H - Miscellaneous Plants and Warehouses

PART I - VINEGAR PLANTS

Sec. 5501. Establishment

Sec. 5502. Qualification

Sec. 5503. Construction and equipment

Sec. 5504. Operation

Sec. 5505. Applicability of provisions of this chapter

PART II - VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS

Sec. 5511. Establishment and operation

Sec. 5512. Control of products after manufacture

(PART III - REPEALED)

(Sec. 5521 to 5523. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(50), July 26, 1979, 93 Stat. 288)

Subchapter I - Miscellaneous General Provisions

Sec. 5551. General provisions relating to bonds

Sec. 5552. Installation of meters, tanks, and other apparatus

Sec. 5553. Supervision of premises and operations

Sec. 5554. Pilot operations

Sec. 5555. Records, statements, and returns

Sec. 5556. Regulations

Sec. 5557. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

Sec. 5558. Authority of enforcement officers

Sec. 5559. Determinations

Sec. 5560. Other provisions applicable

Sec. 5561. Exemptions to meet the requirements of the national defense

Sec. 5562. Exemptions from certain requirements in cases of disaster

Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors

PART I - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO

Sec. 5601. Criminal penalties

Sec. 5602. Penalty for tax fraud by distiller

Sec. 5603. Penalty relating to records, returns and reports

Sec. 5604. Penalties relating to marks, brands, and containers

Sec. 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

Sec. 5606. Penalty relating to containers of distilled spirits

Sec. 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles

Sec. 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding

Sec. 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials

Sec. 5610. Disposal of forfeited equipment and material for distilling

Sec. 5611. Release of distillery before judgment

Sec. 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises

Sec. 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law

Sec. 5614. Burden of proof in cases of seizure of spirits

Sec. 5615. Property subject to forfeiture

PART II - PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION

Sec. 5661. Penalty and forfeiture for violation of laws and regulations relating to wine

Sec. 5662. Penalty for alteration of wine labels

Sec. 5663. Cross reference

PART III - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING

Sec. 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

Sec. 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns

Sec. 5673. Forfeiture for flagrant and willful removal of beer without taxpayment

Sec. 5674. Penalty for unlawful production or removal of beer

Sec. 5675. Penalty for intentional removal or defacement of brewer's marks and brands

(Sec. 5676. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822)

PART IV - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS

Sec. 5681. Penalty relating to signs

Sec. 5682. Penalty for breaking locks or gaining access

Sec. 5683. Penalty and forfeiture for removal of liquors under improper brands

Sec. 5684. Penalties relating to the payment and collection of liquor taxes

Sec. 5685. Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws

Sec. 5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

Sec. 5687. Penalty for offenses not specifically covered

Sec. 5688. Disposition and release of seized property

(Sec. 5689. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822)

Sec. 5690. Definition of the term "person"

PART V - PENALTIES APPLICABLE TO OCCUPATIONAL TAXES

Sec. 5691. Penalties for nonpayment of special taxes

(Sec. 5692. Repealed. Pub. L. 90-618, title II, Sec. 206(a), Oct. 22, 1968, 82 Stat. 1235)

CHAPTER 52 - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Sec. 5701. Rate of tax

Sec. 5702. Definitions

Sec. 5703. Liability for tax and method of payment

Sec. 5704. Exemption from tax

Sec. 5705. Credit, refund, or allowance of tax

Sec. 5706. Drawback of tax

(Sec. 5707. Repealed. Pub. L. 89-44, title V, Sec. 501(g), June 21, 1965, 79 Stat. 150)

Sec. 5708. Losses caused by disaster

Subchapter B - Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

Sec. 5711. Bond

Sec. 5712. Application for permit

Sec. 5713. Permit

Subchapter C - Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors

Sec. 5721. Inventories

Sec. 5722. Reports

Sec. 5723. Packages, marks, labels, and notices

Subchapter D - Occupational Tax

Sec. 5731. Imposition and rate of tax

Subchapter E - Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

Sec. 5741. Records to be maintained

Subchapter F - General Provisions