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 Repealed.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(Subpart B - Repealed)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 Repealed.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 Repealed.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
Sec. 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
Sec. 5752. Restrictions relating to marks, labels, notices, and packages
Sec. 5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
Sec. 5754. Restriction on importation of previously exported tobacco products
Subchapter G - Penalties and Forfeitures
Sec. 5761. Civil penalties
Sec. 5762. Criminal penalties
Sec. 5763. Forfeitures
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subchapter A - Taxes
PART I - SPECIAL (OCCUPATIONAL) TAXES
Sec. 5801. Imposition of tax
Sec. 5802. Registration of importers, manufacturers, and dealers
PART II - TAX ON TRANSFERRING FIREARMS
Sec. 5811. Transfer tax
Sec. 5812. Transfers
PART III - TAX ON MAKING FIREARMS
Sec. 5821. Making tax
Sec. 5822. Making
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
Sec. 5841. Registration of firearms
Sec. 5842. Identification of firearms
Sec. 5843. Records and returns
Sec. 5844. Importation
Sec. 5845. Definitions
Sec. 5846. Other laws applicable
Sec. 5847. Effect on other laws
Sec. 5848. Restrictive use of information
Sec. 5849. Citation of chapter
PART II - EXEMPTIONS
Sec. 5851. Special (occupational) tax exemption
Sec. 5852. General transfer and making tax exemption
Sec. 5853. Transfer and making tax exemption available to certain governmental entities
Sec. 5854. Exportation of firearms exempt from transfer tax
Subchapter C - Prohibited Acts
Sec. 5861. Prohibited acts
Subchapter D - Penalties and Forfeitures
Sec. 5871. Penalties
Sec. 5872. Forfeitures
CHAPTER 54 - GREENMAIL
Sec. 5881. Greenmail
CHAPTER 55 - STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Sec. 5891. Structured settlement factoring transactions

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