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26 U.S.C. § 5007 — Collection of tax on distilled spirits
Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax on distilled spirits removed from bonded premises** The tax on domestic distilled spirits and on distilled spirits removed from customs custody under section 5232 shall be paid in accordance with section 5061.
**(b) Collection of tax on imported distilled spirits** The internal revenue tax imposed by section 5001(a)(1) and (2) upon imported distilled spirits shall be collected by the Secretary and deposited as internal revenue collections, under such regulations as the Secretary may prescribe. Section 5688 shall be applicable to the disposition of imported spirits.
**(c) Cross references**
(1) For authority of the Secretary to make determinations and assessments of internal revenue taxes and penalties, see section 6201(a).
(2) For authority to assess tax on distilled spirits not bonded, see section 5006(c).
(3) For provisions relating to payment of tax, under certain conditions, on distilled spirits withdrawn free of tax, denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section 5001(a)(4), (5), and (6).
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Source file: Laws/federal/codes/united-states-code/title-26/section-5007-collection-of-tax-on-distilled-spirits--19a062d23b.md
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Source location: Title 26, Chapter 51, § 5007; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Tax on distilled spirits removed from bonded premises** The tax on domestic distilled spirits and on distilled spirits removed from customs custody under section 5232 shall be paid in accordance with section 5061.
**(b) Collection of tax on imported distilled spirits** The internal revenue tax imposed by section 5001(a)(1) and (2) upon imported distilled spirits shall be collected by the Secretary and deposited as internal revenue collections, under such regulations as the Secretary may prescribe. Section 5688 shall be applicable to the disposition of imported spirits.
**(c) Cross references**
(1) For authority of the Secretary to make determinations and assessments of internal revenue taxes and penalties, see section 6201(a).
(2) For authority to assess tax on distilled spirits not bonded, see section 5006(c).
(3) For provisions relating to payment of tax, under certain conditions, on distilled spirits withdrawn free of tax, denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section 5001(a)(4), (5), and (6).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).
**(b) Domestic distilled spirits**
(1) **Liability of persons interested in distilling** — Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom.
(2) **Exception** — A person owning or having the right of control of not more than 10 percent of any class of stock of a corporate proprietor of a distilled spirits plant shall not be deemed to be a person liable for the tax for which such proprietor is liable under the provisions of paragraph (1). This exception shall not apply to an officer or director of such corporate proprietor.
**(c) Proprietors of distilled spirits plants**
(1) **Bonded storage** — Every person operating bonded premises of a distilled spirits plant shall be liable for the internal revenue tax on all distilled spirits while the distilled spirits are stored on such premises, and on all distilled spirits which are in transit to such premises (from the time of removal from the transferor’s bonded premises) pursuant to application made by him. Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008(a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (b).
(2) **Transfers in bond** — When distilled spirits are transferred in bond in accordance with the provisions of section 5212, persons li
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5005
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Puerto Rico**
(1) **Rate of tax** — Except as provided in section 5314, articles of merchandise of Puerto Rican manufacture coming into the United States and withdrawn for consumption or sale shall be subject to a tax equal to the internal revenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture.
(2) **Payment of tax** — The Secretary shall by regulations prescribe the mode and time for payment and collection of the tax described in paragraph (1), including any discretionary method described in section 6302(b) and (c). Such regulations shall authorize the payment of such tax before shipment from Puerto Rico, and the provisions of section 7651(2)(B) shall be applicable to the payment and collection of such tax in Puerto Rico.
(3) **Deposit of internal revenue collections** — All taxes collected under the internal revenue laws of the United States on articles produced in Puerto Rico and transported to the United States (less the estimated amount necessary for payment of refunds and drawbacks), or consumed in the island, shall be covered into the treasury of Puerto Rico.
**(b) Virgin Islands**
(1) **Taxes imposed in the United States** — Except as provided in section 5314, there shall be imposed in the United States, upon articles coming into the United States from the Virgin Islands, a tax equal to the internal revenue tax imposed in the United States upon like articles of domestic manufacture.
(2) **Exemption from tax imposed in the Virgin Islands** — Such articles shipped from such islands to the United States shall be exempt from the payment of any tax imposed by the internal revenue laws of such islands.
(3) **Disposition of internal revenue collections** — The Secretary shall determine the amount of all taxes
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7652
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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 3147
TITLE 26—INTERNAL REVENUE CODE
§ 5008
only if) before the close of such 10-day period there is
filed with the Secretary of the Treasury or his delegate
either—
‘‘(A) a consent of surety which changes (for periods
on and after the date of the enactment of this Act)
the condition based on the withdrawal of spirits from
the internal revenue bonded warehouse within 8 years
from the date of original entry for deposit to a condi-
tion based on the withdrawal of spirits from the in-
ternal revenue bonded warehouse within 20 years
from the date of original entry for deposit, or
‘‘(B) a bond which applies to periods on and after
the date of the enactment of this Act and which sat-
isfies the requirements of the Internal Revenue Code
of 1986 [formerly I.R.C. 1954], as amended by this sec-
tion, and is conditioned on the withdrawal of spirits
from the internal revenue bonded warehouse within
20 years from the date of original entry for deposit.’’
§ 5007. Collection of tax on distilled spirits
(a) Tax on distilled spirits removed from bonded
premises
The tax on domestic distilled spirits and on
distilled spirits removed from customs custody
under section 5232 shall be paid in accordance
with section 5061.
(b) Collection of tax on imported distilled spirits
The internal revenue tax imposed by section
5001(a)(1) and (2) upon imported distilled spirits
shall be collected by the Secretary and depos-
ited as internal revenue collections, under such
regulations as the Secretary may prescribe. Sec-
tion 5688 shall be applicable to the disposition of
imported spirits.
(c) Cross references
(1) For authority of the Secretary to make deter-
minations and assessments of internal revenue
taxes and penalties, see section 6201(a).
(2) For authority to assess
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5007
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