Internal Revenue Code · 26 U.S.C.
§ 5063. Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5063
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150
Where it sits in the Code
- 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 E General Provisions
Nearby sections
- § 5061 Method of collecting tax
- § 5062 Refund and drawback in case of exportation
- § 5063 Repealed
- § 5064 Losses resulting from disaster, vandalism, or malicious mischief
- § 5065 Territorial extent of law
- § 5066 Distilled spirits for use of foreign embassies, legations, etc.
- § 5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1336; Pub. L. 86–75, § 3(b)(1), June 30, 1959, 73 Stat. 157; Pub. L. 86–564, title II, § 202(b)(1), June 30, 1960, 74 Stat. 290; Pub. L. 87–72, § 3(b)(1), June 30, 1961, 75 Stat. 193; Pub. L. 87–508, § 3(b)(1), June 28, 1962, 76 Stat. 114; Pub. L. 88–52, § 3(b)(1)(A), June 29, 1963, 77 Stat. 72; Pub. L. 88–348, § 2(b)(1)(A), June 30, 1964, 78 Stat. 237, made provision for floor stocks refunds on distilled spirits, wines, cordials, and beer and set out limitations on the eligibility for such refunds or credits.
A prior section 5063, act Aug. 16, 1954, ch. 736, 68A Stat. 615, consisted of provisions similar to those comprising section 5063, prior to the general revision of this chapter by Pub. L. 85–859.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable on and after July 1, 1965, see section 701(d) of Pub. L. 89–44, set out as an Effective Date of 1965 Amendment note under section 5701 of this title.