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26 U.S.C. § 5010 — Credit for wine content and for flavors content
Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credit**
(1) **Wine content** — On each proof gallon of the wine content of distilled spirits, there shall be allowed a credit against the tax imposed by section 5001 (or 7652) equal to the excess of—
(A) $13.50, over
(B) the rate of tax which would be imposed on the wine under section 5041(b) but for its removal to bonded premises.
(2) **Flavors content** — On each proof gallon of the flavors content of distilled spirits, there shall be allowed a credit against the tax imposed by section 5001 (or 7652) equal to $13.50.
(3) **Fractional part of proof gallon** — In the case of any fractional part of a proof gallon of the wine content, or of the flavors content, of distilled spirits, a proportionate credit shall be allowed.
**(b) Time for determining and allowing credit**
(1) **In general** — The credit allowable by subsection (a)—
(A) shall be determined at the same time the tax is determined under section 5006 (or 7652) on the distilled spirits containing the wine or flavors, and
(B) shall be allowable at the time the tax imposed by section 5001 (or 7652) on such distilled spirits is payable as if the credit allowable by this section constituted a reduction in the rate of tax.
(2) **Determination of content in the case of imports** — For purposes of this section, the wine content, and the flavors content, of imported distilled spirits shall be established by such chemical analysis, certification, or other methods as may be set forth in regulations prescribed by the Secretary.
**(c) Definitions** For purposes of this section—
(1) **Wine content**
(A) *In general* — The term “wine content” means alcohol derived from wine.
(B) *Wine* — The term “wine”—
(i) means wine on which tax would be imposed by paragraph (1), (2), or (
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Source file: Laws/federal/codes/united-states-code/title-26/section-5010-credit-for-wine-content-and-for-flavors-content--2b9c501c22.md
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Source location: Title 26, Chapter 51, § 5010; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Allowance of credit**
(1) **Wine content** — On each proof gallon of the wine content of distilled spirits, there shall be allowed a credit against the tax imposed by section 5001 (or 7652) equal to the excess of—
(A) $13.50, over
(B) the rate of tax which would be imposed on the wine under section 5041(b) but for its removal to bonded premises.
(2) **Flavors content** — On each proof gallon of the flavors content of distilled spirits, there shall be allowed a credit against the tax imposed by section 5001 (or 7652) equal to $13.50.
(3) **Fractional part of proof gallon** — In the case of any fractional part of a proof gallon of the wine content, or of the flavors content, of distilled spirits, a proportionate credit shall be allowed.
**(b) Time for determining and allowing credit**
(1) **In general** — The credit allowable by subsection (a)—
(A) shall be determined at the same time the tax is determined under section 5006 (or 7652) on the distilled spirits containing the wine or flavors, and
(B) shall be allowable at the time the tax imposed by section 5001 (or 7652) on such distilled spirits is payable as if the credit allowable by this section constituted a reduction in the rate of tax.
(2) **Determination of content in the case of imports** — For purposes of this section, the wine content, and the flavors content, of imported distilled spirits shall be established by such chemical analysis, certification, or other methods as may be set forth in regulations prescribed by the Secretary.
**(c) Definitions** For purposes of this section—
(1) **Wine content**
(A) *In general* — The term “wine content” means alcohol derived from wine.
(B) *Wine* — The term “wine”—
(i) means wine on which tax would be imposed by paragraph (1), (2), or (3) of section 5041(b) but for its removal to bonded premises, and
(ii) does not include any substance which has been subject to distillation at a distilled spirits plant after receipt in bond.
(2) **Flavors content**
(A) *In general* — Except as provided in subparagraph (B), the term “flavors content” means alcohol derived from flavors of a type for which drawback is allowable under section 5114.
(B) *Exceptions* — The term “flavors content” does not include—
(i) alcohol derived from flavors made at a distilled spirits plant,
(ii) alcohol derived from flavors distilled at a distilled spirits plant, and
(iii) in the case of any distilled spirits product, alcohol derived from flavors to the extent such alcohol exceeds (on a proof gallon basis) 2½ percent of the finished product.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this chapter—
(1) **Distilled spirits plant** — The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
(2) **Distilled spirits operation** — The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
(3) **Bonded premises** — The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
(4) **Distiller** — The term “distiller” includes any person who—
(A) produces distilled spirits from any source or substance,
(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C) by any process separates alcoholic spirits from any fermented substance, or
(D) making or keeping mash, wort, or wash, has a still in his possession or use.
(5) **Processor**
(A) *In general* — The term “processor”, when used with respect to distilled spirits, means any person who—
(i) manufactures, mixes, or otherwise processes distilled spirits, or
(ii) manufactures any article.
(B) *Rectifier, bottler, etc., included* — The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
(6) **Certain operations not treated as processing** — In applying paragraph (5), there shall not be taken into account—
(A) *Operations as distiller* — Any process which is the operation of a distiller.
(B) *Mixing of taxpaid spirits for immediate
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5002
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5001
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Federal law — U.S. Code and appendices · legal_authorities
Page 3150
TITLE 26—INTERNAL REVENUE CODE
§ 5010
prising this section, prior to the general revision of this
chapter by Pub. L. 85–859. See sections 5205(c)(1), (f),
(i)(4) and 5206(c) of this title.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal effective Jan. 1, 1980, see section 810 of Pub. L.
96–39, set out as an Effective Date of 1979 Amendment
note under section 5001 of this title.
§ 5010. Credit for wine content and for flavors
content
(a) Allowance of credit
(1) Wine content
On each proof gallon of the wine content of
distilled spirits, there shall be allowed a credit
against the tax imposed by section 5001 (or
7652) equal to the excess of—
(A) $13.50, over
(B) the rate of tax which would be imposed
on the wine under section 5041(b) but for its
removal to bonded premises.
(2) Flavors content
On each proof gallon of the flavors content
of distilled spirits, there shall be allowed a
credit against the tax imposed by section 5001
(or 7652) equal to $13.50.
(3) Fractional part of proof gallon
In the case of any fractional part of a proof
gallon of the wine content, or of the flavors
content, of distilled spirits, a proportionate
credit shall be allowed.
(b) Time for determining and allowing credit
(1) In general
The credit allowable by subsection (a)—
(A) shall be determined at the same time
the tax is determined under section 5006 (or
7652) on the distilled spirits containing the
wine or flavors, and
(B) shall be allowable at the time the tax
imposed by section 5001 (or 7652) on such dis-
tilled spirits is payable as if the credit al-
lowable by this section constituted a reduc-
tion in the rate of tax.
(2) Determination of content in the case of im-
ports
For purposes of this section, the wine con-
tent
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5010
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