USC : Title 26 - INTERNAL REVENUE CODE § 5001 - Imposition, rate, and attachment of tax
§ 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
§ 5041 - Imposition and rate of tax
§ 5042 - Exemption from tax
§ 5044 - Refund of tax on wine
§ 5061 - Method of collecting tax
§ 5062 - Refund and drawback in case of exportation
§ 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
§ 5173 - Bonds
§ 5206 - Containers
§ 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
§ 5351 - Bonded wine cellar
§ 5353 - Bonded wine warehouse
§ 5354 - Bond
§ 5356 - Application
§ 5357 - Premises
§ 5361 - Bonded wine cellar operations
§ 5362 - Removals of wine from bonded wine cellars
§ 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
§ 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
§ 5391 - Exemption from distilled spirits taxes
§ 5392 - Definitions
§ 5511 - Establishment and operation
§ 5551 - General provisions relating to bonds
§ 5552 - Installation of meters, tanks, and other apparatus
§ 5661 - Penalty and forfeiture for violation of laws and regulations relating to wine
§ 5662 - Penalty for alteration of wine labels
§ 5684 - Penalties relating to the payment and collection of liquor taxes
§ 6065 - Verification of returns
§ 6091 - Place for filing returns or other documents
§ 6109 - Identifying numbers
§ 6301 - Collection authority
§ 6302 - Mode or time of collection
§ 6311 - Payment of tax by commercially acceptable means
§ 6651 - Failure to file tax return or to pay tax
§ 6676 - Erroneous claim for refund or credit
§ 7302 - Property used in violation of internal revenue laws
§ 7342 - Penalty for refusal to permit entry or examination
§ 7502 - Timely mailing treated as timely filing and paying
§ 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
§ 7606 - Entry of premises for examination of taxable objects
§ 7805 - Rules and regulations
§ 7851 - Applicability of revenue laws
