United States Code · Part

Part I — Gallonage Taxes

26 U.S.C. pt. ptI

• § 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
• § 5009 Repealed. Pub. L. 96–39, Title Viii, § 807(a)(7), July 26, 1979, 93 Stat. 281]
• § 5010 Credit For Wine Content And For Flavors Content
• § 5011 Income Tax Credit For Average Cost Of Carrying Excise Tax
• § 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
• § 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
• § 5061 Method Of Collecting Tax
• § 5062 Refund And Drawback In Case Of Exportation
• § 5063 Repealed. Pub. L. 89–44, Title V, § 501(e), June 21, 1965, 79 Stat. 150]
• § 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
• § 5021...5026 Repealed. Pub. L. 96–39, Title Viii, § 803(a), July 26, 1979, 93 Stat. 274]