US Code Title 26 Chapter 51 Distilled Spirits, Wines, and Beer

Subchapter A - Gallonage and Occupational Taxes

Part I - Gallonage Taxes

Subpart A - Distilled Spirits

§ 5001 - Imposition, Rate, and Attachment of Tax
§ 5002 - Definitions
§ 5003 - Cross References to Exemptions, Etc.
§ 5004 - Lien for Tax
§ 5005 - Persons Liable for Tax
§ 5006 - Determination of Tax
§ 5007 - Collection of Tax on Distilled Spirits
§ 5008 - Abatement, Remission, Refund, and Allowance for Loss or Destruction of Distilled Spirits
§ 5010 - Credit for Wine Content and for Flavors Content
§ 5011 - Income Tax Credit for Average Cost of Carrying Excise Tax

Subpart C - Wines

§ 5041 - Imposition and Rate of Tax
§ 5042 - Exemption From Tax
§ 5043 - Collection of Taxes on Wines
§ 5044 - Refund of Tax on Wine
§ 5045 - Cross References

Subpart D - Beer

§ 5051 - Imposition and Rate of Tax
§ 5052 - Definitions
§ 5053 - Exemptions
§ 5054 - Determination and Collection of Tax on Beer
§ 5055 - Drawback of Tax
§ 5056 - Refund and Credit of Tax, or Relief From Liability

Subpart E - General Provisions

§ 5061 - Method of Collecting Tax
§ 5062 - Refund and Drawback in Case of Exportation
§ 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 - Cross Reference

Part II - Miscellaneous Provisions

Subpart A - Manufacturers of Stills

§ 5101 - Notice of Manufacture of Still; Notice of Set Up of Still
§ 5102 - Definition of Manufacturer of Stills

Subpart B - Nonbeverage Domestic Drawback Claimants

§ 5111 - Eligibility
§ 5112 - Registration and Regulation
§ 5113 - Investigation of Claims
§ 5114 - Drawback

Subpart C - Recordkeeping and Registration by Dealers

§ 5121 - Recordkeeping by Wholesale Dealers
§ 5122 - Recordkeeping by Retail Dealers
§ 5123 - Preservation and Inspection of Records, and Entry of Premises for Inspection
§ 5124 - Registration by Dealers

Subpart D - Other Provisions

§ 5131 - Packaging Distilled Spirits for Industrial Uses
§ 5132 - Prohibited Purchases by Dealers

Subchapter B - Qualification Requirements for Distilled Spirits Plants

§ 5171 - Establishment
§ 5172 - Application
§ 5173 - Bonds
§ 5175 - Export Bonds
§ 5176 - New or Renewed Bonds
§ 5177 - Other Provisions Relating to Bonds
§ 5178 - Premises of Distilled Spirits Plants
§ 5179 - Registration of Stills
§ 5180 - Signs
§ 5181 - Distilled Spirits for Fuel Use
§ 5182 - Cross References

Subchapter C - Operation of Distilled Spirits Plants

Part I - General Provisions

§ 5201 - Regulation of Operations
§ 5202 - Supervision of Operations
§ 5203 - Entry and Examination of Premises
§ 5204 - Gauging
§ 5206 - Containers
§ 5207 - Records and Reports

Part II - Operations on Bonded Premises

Subpart A - General

§ 5211 - Production and Entry of Distilled Spirits
§ 5212 - Transfer of Distilled Spirits Between Bonded Premises
§ 5213 - Withdrawal of Distilled Spirits From Bonded Premises on Determination of Tax
§ 5214 - Withdrawal of Distilled Spirits From Bonded Premises Free of Tax or Without Payment of Tax
§ 5215 - Return of Tax Determined Distilled Spirits to Bonded Premises
§ 5216 - Regulation of Operations

Subpart B - Production

§ 5221 - Commencement, Suspension, and Resumption of Operations
§ 5222 - Production, Receipt, Removal, and Use of Distilling Materials
§ 5223 - Redistillation of Spirits, Articles, and Residues

Subpart C - Storage

§ 5231 - Entry for Deposit
§ 5232 - Imported Distilled Spirits
§ 5235 - Bottling of Alcohol for Industrial Purposes
§ 5236 - Discontinuance of Storage Facilities and Transfer of Distilled Spirits

Subpart D - Denaturation

§ 5241 - Authority to Denature
§ 5242 - Denaturing Materials
§ 5243 - Sale of Abandoned Spirits for Denaturation Without Collection of Tax
§ 5244 - Cross References

Subchapter D - Industrial Use of Distilled Spirits

§ 5271 - Permits
§ 5272 - Bonds
§ 5273 - Sale, Use, and Recovery of Denatured Distilled Spirits
§ 5274 - Applicability of Other Laws
§ 5275 - Records and Reports

Subchapter E - General Provisions Relating to Distilled Spirits

Part I - Return of Materials Used in the Manufacture or Recovery of Distilled Spirits

§ 5291 - General

Part II - Regulation of Traffic in Containers of Distilled Spirits

§ 5301 - General

Part III - Miscellaneous Provisions

§ 5311 - Detention of Containers
§ 5312 - Production and Use of Distilled Spirits for Experimental Research
§ 5313 - Withdrawal of Distilled Spirits From Customs Custody Free of Tax for Use of the United States
§ 5314 - Special Applicability of Certain Provisions

Subchapter F - Bonded and Taxpaid Wine Premises

Part I - Establishment

§ 5351 - Bonded Wine Cellar
§ 5352 - Taxpaid Wine Bottling House
§ 5353 - Bonded Wine Warehouse
§ 5354 - Bond
§ 5355 - General Provisions Relating to Bonds
§ 5356 - Application
§ 5357 - Premises

Part II - Operations

§ 5361 - Bonded Wine Cellar Operations
§ 5362 - Removals of Wine From Bonded Wine Cellars
§ 5363 - Taxpaid Wine Bottling House Operations
§ 5364 - Wine Imported in Bulk
§ 5365 - Segregation of Operations
§ 5366 - Supervision
§ 5367 - Records
§ 5368 - Gauging and Marking
§ 5369 - Inventories
§ 5370 - Losses
§ 5371 - Insurance Coverage, Etc.
§ 5372 - Sampling
§ 5373 - Wine Spirits

Part III - Cellar Treatment and Classification of Wine

§ 5381 - Natural Wine
§ 5382 - Cellar Treatment of Natural Wine
§ 5383 - Amelioration and Sweetening Limitations for Natural Grape Wines
§ 5384 - Amelioration and Sweetening Limitations for Natural Fruit and Berry Wines
§ 5385 - Specially Sweetened Natural Wines
§ 5386 - Special Natural Wines
§ 5387 - Agricultural Wines
§ 5388 - Designation of Wines

Part IV - General

§ 5391 - Exemption From Distilled Spirits Taxes
§ 5392 - Definitions

Subchapter G - Breweries

Part I - Establishment

§ 5401 - Qualifying Documents
§ 5402 - Definitions
§ 5403 - Cross References

Part II - Operations

§ 5411 - Use of Brewery
§ 5412 - Removal of Beer in Containers or by Pipeline
§ 5413 - Brewers Procuring Beer From Other Brewers
§ 5414 - Removals From One Brewery to Another Belonging to the Same Brewer
§ 5415 - Records and Returns
§ 5416 - Definitions of Package and Packaging
§ 5417 - Pilot Brewing Plants
§ 5418 - Beer Imported in Bulk

Subchapter H - Miscellaneous Plants and Warehouses

Part I - Vinegar Plants

§ 5501 - Establishment
§ 5502 - Qualification
§ 5503 - Construction and Equipment
§ 5504 - Operation
§ 5505 - Applicability of Provisions of This Chapter

Part II - Volatile Fruit-flavor Concentrate Plants

§ 5511 - Establishment and Operation
§ 5512 - Control of Products After Manufacture

Subchapter I - Miscellaneous General Provisions

§ 5551 - General Provisions Relating to Bonds
§ 5552 - Installation of Meters, Tanks, and Other Apparatus
§ 5553 - Supervision of Premises and Operations
§ 5554 - Pilot Operations
§ 5555 - Records, Statements, and Returns
§ 5556 - Regulations
§ 5557 - Officers and Agents Authorized to Investigate, Issue Search Warrants, and Prosecute for Violations
§ 5558 - Authority of Enforcement Officers
§ 5559 - Determinations
§ 5560 - Other Provisions Applicable
§ 5561 - Exemptions to Meet the Requirements of the National Defense
§ 5562 - Exemptions From Certain Requirements in Cases of Disaster

Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors

Part I - Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products

§ 5601 - Criminal Penalties
§ 5602 - Penalty for Tax Fraud by Distiller
§ 5603 - Penalty Relating to Records, Returns and Reports
§ 5604 - Penalties Relating to Marks, Brands, and Containers
§ 5605 - Penalty Relating to Return of Materials Used in the Manufacture of Distilled Spirits, or From Which Distilled Spirits May Be Recovered
§ 5606 - Penalty Relating to Containers of Distilled Spirits
§ 5607 - Penalty and Forfeiture for Unlawful Use, Recovery, or Concealment of Denatured Distilled Spirits, or Articles
§ 5608 - Penalty and Forfeiture for Fraudulent Claims for Export Drawback or Unlawful Relanding
§ 5609 - Destruction of Unregistered Stills, Distilling Apparatus, Equipment, and Materials
§ 5610 - Disposal of Forfeited Equipment and Material for Distilling
§ 5611 - Release of Distillery Before Judgment
§ 5612 - Forfeiture of Taxpaid Distilled Spirits Remaining on Bonded Premises
§ 5613 - Forfeiture of Distilled Spirits Not Closed, Marked, or Branded as Required by Law
§ 5614 - Burden of Proof in Cases of Seizure of Spirits
§ 5615 - Property Subject to Forfeiture

Part II - Penalty and Forfeiture Provisions Applicable to Wine and Wine Production

§ 5661 - Penalty and Forfeiture for Violation of Laws and Regulations Relating to Wine
§ 5662 - Penalty for Alteration of Wine Labels
§ 5663 - Cross Reference

Part III - Penalty, Seizure, and Forfeiture Provisions Applicable to Beer and Brewing

§ 5671 - Penalty and Forfeiture for Evasion of Beer Tax and Fraudulent Noncompliance With Requirements
§ 5672 - Penalty for Failure of Brewer to Comply With Requirements and to Keep Records and File Returns
§ 5673 - Forfeiture for Flagrant and Willful Removal of Beer Without Taxpayment
§ 5674 - Penalty for Unlawful Production or Removal of Beer
§ 5675 - Penalty for Intentional Removal or Defacement of Brewer's Marks and Brands

Part IV - Penalty, Seizure, and Forfeiture Provisions Common to Liquors

§ 5681 - Penalty Relating to Signs
§ 5682 - Penalty for Breaking Locks or Gaining Access
§ 5683 - Penalty and Forfeiture for Removal of Liquors Under Improper Brands
§ 5684 - Penalties Relating to the Payment and Collection of Liquor Taxes
§ 5685 - Penalty and Forfeiture Relating to Possession of Devices for Emitting Gas, Smoke, Etc., Explosives and Firearms, When Violating Liquor Laws
§ 5686 - Penalty for Having, Possessing, or Using Liquor or Property Intended to Be Used in Violating Provisions of This Chapter
§ 5687 - Penalty for Offenses Not Specifically Covered
§ 5688 - Disposition and Release of Seized Property
§ 5690 - Definition of the Term &Quot;person"

Last modified: October 26, 2015