- PART I—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS (§§ 5601 – 5615)
- PART II—PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION (§§ 5661 – 5663)
- PART III—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING (§§ 5671 – 5676)
- PART IV—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS (§§ 5681 – 5690)
- [PART V—REPEALED] (§§ 5691 – 5692)
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26 U.S. Code Subtitle E Chapter 51 Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors
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Editorial Notes
Prior Provisions
A prior subchapter J consisted of parts I to V, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
Amendments
2005—Pub. L. 109–59, title XI, § 11125(b)(19)(B), Aug. 10, 2005, 119 Stat. 1956, struck out item for part V “Penalties applicable to occupational taxes”.