- § 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 Repealed.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
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26 U.S. Code Subpart E - General Provisions
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Editorial Notes
Prior Provisions
A prior subpart E, comprising sections 5061 to 5065, related to general provisions, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
Amendments
2020—Pub. L. 116–260, div. EE, title I, § 108(b), Dec. 27, 2020, 134 Stat. 3049, added item 5067 and redesignated former item 5067 as 5068.
1978—Pub. L. 95–423, § 1(b), Oct. 6, 1978, 92 Stat. 936, substituted “Losses resulting from disaster, vandalism, or malicious mischief” for “Losses caused by disaster” in item 5064.
1971—Pub. L. 91–659, § 3(b), Jan. 8, 1971, 84 Stat. 1966, added item 5066 and redesignated former item 5066 as 5067.
1965—Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150, struck out item 5063 “Floor stocks tax refunds on distilled spirits, wines, cordials, and beer”.