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Internal Revenue Code · 26 U.S.C.

§ 5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 5067

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
December 27, 2020 by Pub. L. 116–260
Length
3 subsections · 102 words · about 1 min to read
Cross-references
cites 3; cited by 0 Code sections and 0 other regulations
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.

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

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 3 other sections

Amendment history

From the source credit and the official notes, newest first.

  1. Added by Pub. L. 116–260

Where it sits in the Code

  1. Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
  2. Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
  3. Subchapter A Gallonage and Occupational Taxes
  4. Part I GALLONAGE TAXES
  5. Subpart E General Provisions

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Prior Provisions

A prior section 5067 was renumbered section 5068 of this title.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 116–260, div. EE, title I, § 108(c), Dec. 27, 2020, 134 Stat. 3049, provided that: “The amendments made by this section [enacting this section and transferring former section 5067 of this title to section 5068 of this title] shall apply to beer, wine, or distilled spirits, as the case may be, produced after the date of the enactment of this Act [Dec. 27, 2020].”