United States Code · Section

§ 5065 — Territorial Extent Of Law

26 U.S.C. § 5065

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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.
26 U.S.C. § 5064 26 U.S.C. § 5066

Implementing Regulations