Internal Revenue Code · 26 U.S.C.
§ 5065. Territorial extent of law
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. § 5065
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1958 by Pub. L. 85–859
- Length
- 54 words · about 1 min to read
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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1337.)
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 85–859
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- § 5063 Repealed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
- § 5068 Cross reference
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 5065, act Aug. 16, 1954, ch. 736, 68A Stat. 615, made a cross reference to general administrative provisions applicable to assessment, collection, refund, etc., of taxes, prior to the general revision of this chapter by Pub. L. 85–859.
Provisions similar to those comprising this section were contained in former section 5064, act Aug. 16, 1954, ch. 736, 68A Stat. 615, prior to the general revision of this chapter by Pub. L. 85–859.