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Subpart A—Distilled Spirits (§§ 5001 – 5011)
Subpart A—Distilled Spirits (§§ 5001 – 5011)
§ 5001. Imposition, rate, and attachment of tax
§ 5002. Definitions
§ 5003. Cross references to exemptions, etc.
§ 5004. Lien for tax
§ 5005. Persons liable for tax
§ 5006. Determination of tax
§ 5007. Collection of tax on distilled spirits
§ 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
[§ 5009. Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]
§ 5010. Credit for wine content and for flavors content
§ 5011. Income tax credit for average cost of carrying excise tax