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Internal Revenue Code · 26 U.S.C.

Chapter 51. DISTILLED SPIRITS, WINES, AND BEER

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Gallonage and Occupational Taxes §§ 5001–5132

    1. Part I GALLONAGE TAXES §§ 5001–5068

      1. Subpart A Distilled Spirits §§ 5001–5011

        1. § 5001 Imposition, rate, and attachment of tax
        2. § 5002 Definitions
        3. § 5003 Cross references to exemptions, etc.
        4. § 5004 Lien for tax
        5. § 5005 Persons liable for tax
        6. § 5006 Determination of tax
        7. § 5007 Collection of tax on distilled spirits
        8. § 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
        9. § 5009 Repealed
        10. § 5010 Credit for wine content and for flavors content
        11. § 5011 Income tax credit for average cost of carrying excise tax

      2. Subpart B Repealed § 5021–5026

        1. § 5021–5026 Repealed

      3. Subpart C Wines §§ 5041–5045

        1. § 5041 Imposition and rate of tax
        2. § 5042 Exemption from tax
        3. § 5043 Collection of taxes on wines
        4. § 5044 Refund of tax on wine
        5. § 5045 Cross references

      4. Subpart D Beer §§ 5051–5056

        1. § 5051 Imposition and rate of tax
        2. § 5052 Definitions
        3. § 5053 Exemptions
        4. § 5054 Determination and collection of tax on beer
        5. § 5055 Drawback of tax
        6. § 5056 Refund and credit of tax, or relief from lia­bility

      5. Subpart E General Provisions §§ 5061–5068

        1. § 5061 Method of collecting tax
        2. § 5062 Refund and drawback in case of exportation
        3. § 5063 Repealed
        4. § 5064 Losses resulting from disaster, vandalism, or malicious mischief
        5. § 5065 Territorial extent of law
        6. § 5066 Distilled spirits for use of foreign embassies, legations, etc.
        7. § 5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
        8. § 5068 Cross reference

    2. Part II MISCELLANEOUS PROVISIONS §§ 5101–5132

      1. Subpart A Manufacturers of Stills §§ 5101–5102

        1. § 5101 Notice of manufacture of still; notice of set up of still
        2. § 5102 Definition of manufacturer of stills

      2. Subpart B Nonbeverage Domestic Drawback Claimants §§ 5111–5114

        1. § 5111 Eligibility
        2. § 5112 Registration and regulation
        3. § 5113 Investigation of claims
        4. § 5114 Drawback

      3. Subpart C Recordkeeping and Registration by Dealers §§ 5121–5124

        1. § 5121 Recordkeeping by wholesale dealers
        2. § 5122 Recordkeeping by retail dealers
        3. § 5123 Preservation and inspection of records, and entry of premises for inspection
        4. § 5124 Registration by dealers

      4. Subpart D Other Provisions §§ 5131–5132

        1. § 5131 Packaging distilled spirits for industrial uses
        2. § 5132 Prohibited purchases by dealers

  2. Subchapter B Qualification Requirements for Distilled Spirits Plants §§ 5171–5182

    1. § 5171 Establishment
    2. § 5172 Application
    3. § 5173 Bonds
    4. § 5174 Repealed
    5. § 5175 Export bonds
    6. § 5176 New or renewed bonds
    7. § 5177 Other provisions relating to bonds
    8. § 5178 Premises of distilled spirits plants
    9. § 5179 Registration of stills
    10. § 5180 Signs
    11. § 5181 Distilled spirits for fuel use
    12. § 5182 Cross references

  3. Subchapter C Operation of Distilled Spirits Plants §§ 5201–5251, 5252

    1. Part I GENERAL PROVISIONS §§ 5201–5207

      1. § 5201 Regulation of operations
      2. § 5202 Supervision of operations
      3. § 5203 Entry and examination of premises
      4. § 5204 Gauging
      5. § 5205 Repealed
      6. § 5206 Containers
      7. § 5207 Records and reports

    2. Part II OPERATIONS ON BONDED PREMISES §§ 5211–5244

      1. Subpart A General §§ 5211–5216

        1. § 5211 Production and entry of distilled spirits
        2. § 5212 Transfer of distilled spirits between bonded premises
        3. § 5213 Withdrawal of distilled spirits from bonded premises on determination of tax
        4. § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
        5. § 5215 Return of tax determined distilled spirits to bonded premises
        6. § 5216 Regulation of operations

      2. Subpart B Production §§ 5221–5223

        1. § 5221 Commencement, suspension, and resumption of operations
        2. § 5222 Production, receipt, removal, and use of distilling materials
        3. § 5223 Redistillation of spirits, articles, and residues

      3. Subpart C Storage §§ 5231–5236

        1. § 5231 Entry for deposit
        2. § 5232 Imported distilled spirits
        3. § 5233 Repealed
        4. § 5234 Repealed
        5. § 5235 Bottling of alcohol for industrial purposes
        6. § 5236 Discontinuance of storage facilities and transfer of distilled spirits

      4. Subpart D Denaturation §§ 5241–5244

        1. § 5241 Authority to denature
        2. § 5242 Denaturing materials
        3. § 5243 Sale of abandoned spirits for denaturation without collection of tax
        4. § 5244 Cross references

    3. Part III REPEALED § 5251, 5252

      1. § 5251, 5252 Repealed

  4. Subchapter D Industrial Use of Distilled Spirits §§ 5271–5276

    1. § 5271 Permits
    2. § 5272 Bonds
    3. § 5273 Sale, use, and recovery of denatured distilled spirits
    4. § 5274 Applicability of other laws
    5. § 5275 Records and reports
    6. § 5276 Repealed

  5. Subchapter E General Provisions Relating to Distilled Spirits §§ 5291–5315

    1. Part I RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS § 5291

      1. § 5291 General

    2. Part II REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS § 5301

      1. § 5301 General

    3. Part III MISCELLANEOUS PROVISIONS §§ 5311–5315

      1. § 5311 Detention of containers
      2. § 5312 Production and use of distilled spirits for experimental research
      3. § 5313 Withdrawal of distilled spirits from customs custody free of tax for use of the United States
      4. § 5314 Special applicability of certain provisions
      5. § 5315 Repealed

  6. Subchapter F Bonded and Taxpaid Wine Premises §§ 5351–5392

    1. Part I ESTABLISHMENT §§ 5351–5357

      1. § 5351 Bonded wine cellar
      2. § 5352 Taxpaid wine bottling house
      3. § 5353 Bonded wine warehouse
      4. § 5354 Bond
      5. § 5355 General provisions relating to bonds
      6. § 5356 Application
      7. § 5357 Premises

    2. Part II OPERATIONS §§ 5361–5373

      1. § 5361 Bonded wine cellar operations
      2. § 5362 Removals of wine from bonded wine cellars
      3. § 5363 Taxpaid wine bottling house operations
      4. § 5364 Wine imported in bulk
      5. § 5365 Segregation of operations
      6. § 5366 Supervision
      7. § 5367 Records
      8. § 5368 Gauging and marking
      9. § 5369 Inventories
      10. § 5370 Losses
      11. § 5371 Insurance coverage, etc.
      12. § 5372 Sampling
      13. § 5373 Wine spirits

    3. Part III CELLAR TREATMENT AND CLASSIFICATION OF WINE §§ 5381–5388

      1. § 5381 Natural wine
      2. § 5382 Cellar treatment of natural wine
      3. § 5383 Amelioration and sweetening limitations for natural grape wines
      4. § 5384 Amelioration and sweetening limitations for natural fruit and berry wines
      5. § 5385 Specially sweetened natural wines
      6. § 5386 Special natural wines
      7. § 5387 Agricultural wines
      8. § 5388 Designation of wines

    4. Part IV GENERAL §§ 5391–5392

      1. § 5391 Exemption from distilled spirits taxes
      2. § 5392 Definitions

  7. Subchapter G Breweries §§ 5401–5418

    1. Part I ESTABLISHMENT §§ 5401–5403

      1. § 5401 Qualifying documents
      2. § 5402 Definitions
      3. § 5403 Cross references

    2. Part II OPERATIONS §§ 5411–5418

      1. § 5411 Use of brewery
      2. § 5412 Removal of beer in containers or by pipeline
      3. § 5413 Brewers procuring beer from other brewers
      4. § 5414 Transfer of beer between bonded facilities
      5. § 5415 Records and returns
      6. § 5416 Definitions of package and packaging
      7. § 5417 Pilot brewing plants
      8. § 5418 Beer imported in bulk

  8. Subchapter H Miscellaneous Plants and Warehouses §§ 5501–5521–5523

    1. Part I VINEGAR PLANTS §§ 5501–5505

      1. § 5501 Establishment
      2. § 5502 Qualification
      3. § 5503 Construction and equipment
      4. § 5504 Operation
      5. § 5505 Applicability of provisions of this chapter

    2. Part II VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS §§ 5511–5512

      1. § 5511 Establishment and operation
      2. § 5512 Control of products after manufacture

    3. Part III REPEALED § 5521–5523

      1. § 5521–5523 Repealed

  9. Subchapter I Miscellaneous General Provisions §§ 5551–5562

    1. § 5551 General provisions relating to bonds
    2. § 5552 Installation of meters, tanks, and other apparatus
    3. § 5553 Supervision of premises and operations
    4. § 5554 Pilot operations
    5. § 5555 Records, statements, and returns
    6. § 5556 Regulations
    7. § 5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
    8. § 5558 Authority of enforcement officers
    9. § 5559 Determinations
    10. § 5560 Other provisions applicable
    11. § 5561 Exemptions to meet the requirements of the national defense
    12. § 5562 Exemptions from certain requirements in cases of disaster

  10. Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors §§ 5601–5692

    1. Part I PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS §§ 5601–5615

      1. § 5601 Criminal penalties
      2. § 5602 Penalty for tax fraud by distiller
      3. § 5603 Penalty relating to records, returns, and reports
      4. § 5604 Penalties relating to marks, brands, and containers
      5. § 5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
      6. § 5606 Penalty relating to containers of distilled spirits
      7. § 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
      8. § 5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
      9. § 5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials
      10. § 5610 Disposal of forfeited equipment and material for distilling
      11. § 5611 Release of distillery before judgment
      12. § 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises
      13. § 5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law
      14. § 5614 Burden of proof in cases of seizure of spirits
      15. § 5615 Property subject to forfeiture

    2. Part II PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION §§ 5661–5663

      1. § 5661 Penalty and forfeiture for violation of laws and regulations relating to wine
      2. § 5662 Penalty for alteration of wine labels
      3. § 5663 Cross reference

    3. Part III PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING §§ 5671–5676

      1. § 5671 Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
      2. § 5672 Penalty for failure of brewer to comply with requirements and to keep records and file returns
      3. § 5673 Forfeiture for flagrant and willful removal of beer without taxpayment
      4. § 5674 Penalty for unlawful production or removal of beer
      5. § 5675 Penalty for intentional removal or defacement of brewer’s marks and brands
      6. § 5676 Repealed

    4. Part IV PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS §§ 5681–5690

      1. § 5681 Penalty relating to signs
      2. § 5682 Penalty for breaking locks or gaining access
      3. § 5683 Penalty and forfeiture for removal of liquors under improper brands
      4. § 5684 Penalties relating to the payment and collection of liquor taxes
      5. § 5685 Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
      6. § 5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
      7. § 5687 Penalty for offenses not specifically covered
      8. § 5688 Disposition and release of seized property
      9. § 5689 Repealed
      10. § 5690 Definition of the term “person”

    5. Part V REPEALED §§ 5691–5692

      1. § 5691 Repealed
      2. § 5692 Repealed