26 U.S.C. § 5067 — Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

submitted 6 years ago by Pub. L. 116-260 to r/title-26-INTERNAL-REVENUE-CODE · 84 words · no verdicts yet

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Special reduced beer, wine, and distilled-spirit tax rates or credits do not apply to products smuggled into the United States or made in a way this chapter does not authorize.

In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter— (1) the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer, (2) the credit under section 5041(c) shall not apply in the case of any such wine, and (3) the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.

the actual law source: uscode.house.gov ↗public domain

In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter—

(1)

the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer,

(2)

the credit under section 5041(c) shall not apply in the case of any such wine, and

(3)

the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.

Source credit: (Added Pub. L. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)

history & why it existsrecord from the source credit

2020Enacted · Pub. L. 116-260 · 134 Stat. 3049

A history note hasn’t been published yet. The record shows enactment by Pub. L. 116-260 on 2020-12-27.

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