Alcohol and Tobacco Tax and Trade Bureau

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TITLE 26--INTERNAL REVENUE CODE
Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes

CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER

Subchapter A--Gallonage and Occupational Taxes

PART I--GALLONAGE TAXES

Subpart A--Distilled Spirits

Sec. 5001. Imposition, rate, and attachment of tax

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Sec. 5002. Definitions

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Sec. 5003. Cross references to exemptions, etc.

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Sec. 5004. Lien for tax

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Sec. 5005. Persons liable for tax

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Sec. 5006. Determination of tax

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Sec. 5007. Collection of tax on distilled spirits

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Sec. 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

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[Sec. 5009. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(7), July 26, 1979, 93 Stat. 281]

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Sec. 5010. Credit for wine content and for flavors content

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Sec. 5011. Income tax credit for average cost of carrying excise tax

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[Subpart B--Repealed]

[Secs. 5021 to 5026. Repealed. Pub. L. 96-39, title VIII, Sec. 803(a), July 26, 1979, 93 Stat. 274]

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Subpart C--Wines

Sec. 5041. Imposition and rate of tax

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Sec. 5042. Exemption from tax

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Sec. 5043. Collection of taxes on wines

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Sec. 5044. Refund of tax on wine

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Sec. 5045. Cross references

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Subpart D--Beer

Sec. 5051. Imposition and rate of tax

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Sec. 5052. Definitions

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Sec. 5053. Exemptions

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Sec. 5054. Determination and collection of tax on beer

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Sec. 5055. Drawback of tax

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Sec. 5056. Refund and credit of tax, or relief from liability

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Subpart E--General Provisions

Sec. 5061. Method of collecting tax

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Sec. 5062. Refund and drawback in case of exportation

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[Sec. 5063. Repealed. Pub. L. 89-44, title V, Sec. 501(e), June 21, 1965, 79 Stat. 150]

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Sec. 5064. Losses resulting from disaster, vandalism, or malicious mischief

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Sec. 5065. Territorial extent of law

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Sec. 5066. Distilled spirits for use of foreign embassies, legations, etc.

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Sec. 5067. Cross reference

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PART II--MISCELLANEOUS PROVISIONS

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Subpart A--MANUFACTURE OF STILLS

Sec. 5101.  Notice of manufacture of still; notice of set up of still

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Sec. 5102.  Definition of manufacturer of stills

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Subpart B--NONBEVERAGE DOMESTIC DRAWBACK CLAIMANTS

Sec. 5111.  Eligibility

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Sec. 5112.  Registration and regulation

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Sec. 5113.  Investigation of claims

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Sec. 5114.  Drawback

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Subpart C--RECORDKEEPING AND REGISTRATION BY DEALERS

Sec. 5121.  Recordkeeping by wholesale dealers

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Sec. 5122.  Recordkeeping by retail dealers

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Sec. 5123.  Preservation and inspection of records, and entry of premises for inspection

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Sec. 5124.  Registration by dealers

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Subpart D--OTHER PROVISIONS

Sec. 5131.  Packaging distilled spirits for industrial uses

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Sec. 5132.  Prohibited purchases by dealers

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Subchapter B--Qualification Requirements for Distilled Spirits Plants

Sec. 5171. Establishment

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Sec. 5172. Application

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Sec. 5173. Bonds

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[Sec. 5174. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(14), July 26, 1979, 93 Stat. 282]

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Sec. 5175. Export bonds

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Sec. 5176. New or renewed bonds

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Sec. 5177. Other provisions relating to bonds

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Sec. 5178. Premises of distilled spirits plants

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Sec. 5179. Registration of stills

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Sec. 5180. Signs

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Sec. 5181. Distilled spirits for fuel use

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Sec. 5182. Cross references

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Subchapter C--Operation of Distilled Spirits Plants

PART I--GENERAL PROVISIONS

Sec. 5201. Regulation of operations

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Sec. 5202. Supervision of operations

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Sec. 5203. Entry and examination of premises

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Sec. 5204. Gauging

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[Sec. 5205. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 454(a), July 18, 1984, 98 Stat. 820]

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Sec. 5206. Containers

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Sec. 5207. Records and reports

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PART II--OPERATIONS ON BONDED PREMISES

Subpart A--General

Sec. 5211. Production and entry of distilled spirits

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Sec. 5212. Transfer of distilled spirits between bonded premises

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Sec. 5213. Withdrawal of distilled spirits from bonded premises on determination of tax

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Sec. 5214. Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

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Sec. 5215. Return of tax determined distilled spirits to bonded premises

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Sec. 5216. Regulation of operations

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Subpart B--Production

Sec. 5221. Commencement, suspension, and resumption of operations

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Sec. 5222. Production, receipt, removal, and use of distilling materials

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Sec. 5223. Redistillation of spirits, articles, and residues

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Subpart C--Storage

Sec. 5231. Entry for deposit

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Sec. 5232. Imported distilled spirits

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[Sec. 5233. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(34), July 26, 1979, 93 Stat. 286]

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[Sec. 5234. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(35), July 26, 1979, 93 Stat. 286]

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Sec. 5235. Bottling of alcohol for industrial purposes

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Sec. 5236. Discontinuance of storage facilities and transfer of distilled spirits

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Subpart D--Denaturation

Sec. 5241. Authority to denature

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Sec. 5242. Denaturing materials

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Sec. 5243. Sale of abandoned spirits for denaturation without collection of tax

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Sec. 5244. Cross references

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[PART III--REPEALED]

[Secs. 5251, 5252. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(38), July 26, 1979, 93 Stat. 286]

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Subchapter D--Industrial Use of Distilled Spirits

Sec. 5271. Permits

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Sec. 5272. Bonds

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Sec. 5273. Sale, use, and recovery of denatured distilled spirits

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Sec. 5274. Applicability of other laws

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Sec. 5275. Records and reports

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Sec. 5276. Occupational tax

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Subchapter E--General Provisions Relating to Distilled Spirits

PART I--RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS

Sec. 5291. General

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PART II--REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS

Sec. 5301. General

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PART III--MISCELLANEOUS PROVISIONS

Sec. 5311. Detention of containers

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Sec. 5312. Production and use of distilled spirits for experimental research

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Sec. 5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United States

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Sec. 5314. Special applicability of certain provisions

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[Sec. 5315. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]

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Subchapter F--Bonded and Taxpaid Wine Premises

PART I--ESTABLISHMENT

Sec. 5351. Bonded wine cellar

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Sec. 5352. Taxpaid wine bottling house

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Sec. 5353. Bonded wine warehouse

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Sec. 5354. Bond

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Sec. 5355. General provisions relating to bonds

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Sec. 5356. Application

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Sec. 5357. Premises

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PART II--OPERATIONS

Sec. 5361. Bonded wine cellar operations

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Sec. 5362. Removals of wine from bonded wine cellars

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Sec. 5363. Taxpaid wine bottling house operations

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Sec. 5364. Wine imported in bulk

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Sec. 5365. Segregation of operations

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Sec. 5366. Supervision

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Sec. 5367. Records

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Sec. 5368. Gauging and marking

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Sec. 5369. Inventories

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Sec. 5370. Losses

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Sec. 5371. Insurance coverage, etc.

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Sec. 5372. Sampling

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Sec. 5373. Wine spirits

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PART III--CELLAR TREATMENT AND CLASSIFICATION OF WINE

Sec. 5381. Natural wine

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Sec. 5382. Cellar treatment of natural wine

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Sec. 5383. Amelioration and sweetening limitations for natural grape wines

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Sec. 5384. Amelioration and sweetening limitations for natural fruit and berry wines

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Sec. 5385. Specially sweetened natural wines

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Sec. 5386. Special natural wines

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Sec. 5387. Agricultural wines

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Sec. 5388. Designation of wines

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PART IV--GENERAL

Sec. 5391. Exemption from distilled spirits taxes

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Sec. 5392. Definitions

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Subchapter G--Breweries

PART I--ESTABLISHMENT

Sec. 5401. Qualifying documents

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Sec. 5402. Definitions

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Sec. 5403. Cross references

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PART II--OPERATIONS

Sec. 5411. Use of brewery

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Sec. 5412. Removal of beer in containers or by pipeline

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Sec. 5413. Brewers procuring beer from other brewers

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Sec. 5414. Removals from one brewery to another belonging to the same brewer

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Sec. 5415. Records and returns

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Sec. 5416. Definitions of package and packaging

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Sec. 5417. Pilot brewing plants

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Sec. 5418. Beer imported in bulk

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Subchapter H--Miscellaneous Plants and Warehouses

PART I--VINEGAR PLANTS

Sec. 5501. Establishment

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Sec. 5502. Qualification

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Sec. 5503. Construction and equipment

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Sec. 5504. Operation

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Sec. 5505. Applicability of provisions of this chapter

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PART II--VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS

Sec. 5511. Establishment and operation

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Sec. 5512. Control of products after manufacture

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[PART III--REPEALED]

[Secs. 5521 to 5523. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(50), July 26, 1979, 93 Stat. 288]

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Subchapter I--Miscellaneous General Provisions

Sec. 5551. General provisions relating to bonds

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Sec. 5552. Installation of meters, tanks, and other apparatus

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Sec. 5553. Supervision of premises and operations

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Sec. 5554. Pilot operations

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Sec. 5555. Records, statements, and returns

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Sec. 5556. Regulations

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Sec. 5557. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

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Sec. 5558. Authority of enforcement officers

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Sec. 5559. Determinations

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Sec. 5560. Other provisions applicable

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Sec. 5561. Exemptions to meet the requirements of the national defense

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Sec. 5562. Exemptions from certain requirements in cases of disaster

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Subchapter J--Penalties, Seizures, and Forfeitures Relating to Liquors

PART I--PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

Sec. 5601. Criminal penalties

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Sec. 5602. Penalty for tax fraud by distiller

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Sec. 5603. Penalty relating to records, returns and reports

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Sec. 5604. Penalties relating to marks, brands, and containers

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Sec. 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

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Sec. 5606. Penalty relating to containers of distilled spirits

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Sec. 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles

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Sec. 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding

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Sec. 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials

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Sec. 5610. Disposal of forfeited equipment and material for distilling

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Sec. 5611. Release of distillery before judgment

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Sec. 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises

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Sec. 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law

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Sec. 5614. Burden of proof in cases of seizure of spirits

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Sec. 5615. Property subject to forfeiture

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PART II--PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION

Sec. 5661. Penalty and forfeiture for violation of laws and regulations relating to wine

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Sec. 5662. Penalty for alteration of wine labels

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Sec. 5663. Cross reference

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PART III--PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING

Sec. 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

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Sec. 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns

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Sec. 5673. Forfeiture for flagrant and willful removal of beer without taxpayment

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Sec. 5674. Penalty for unlawful production or removal of beer

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Sec. 5675. Penalty for intentional removal or defacement of brewer's marks and brands

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[Sec. 5676. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]

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PART IV--PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS

Sec. 5681. Penalty relating to signs

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Sec. 5682. Penalty for breaking locks or gaining access

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Sec. 5683. Penalty and forfeiture for removal of liquors under improper brands

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Sec. 5684. Penalties relating to the payment and collection of liquor taxes

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Sec. 5685. Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws

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Sec. 5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

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Sec. 5687. Penalty for offenses not specifically covered

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Sec. 5688. Disposition and release of seized property

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[Sec. 5689. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]

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Sec. 5690. Definition of the term "person"'

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PART V--PENALTIES APPLICABLE TO OCCUPATIONAL TAXES

Sec. 5691. Penalties for nonpayment of special taxes

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[Sec. 5692. Repealed. Pub. L. 90-618, title II, Sec. 206(a), Oct. 22, 1968, 82 Stat. 1235]

 

Page last reviewed: April 2, 2016
Page last modified: May 20, 2016
Maintained by: Regulations and Rulings Division

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