26 U.S.C. § 5065 — Territorial extent of law
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 42 words · no verdicts yet
The taxes in this part apply to distilled spirits, wine, and beer made anywhere within the United States, whether or not the place is inside an internal revenue district.
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.
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.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1337.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1337
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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