26-U.S.C.-5007
§5007 – Collection of Tax On Distilled Spirits
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part I > Subpart A > Section 5007
Details
- Reference: Section 5007
- Legend: §5007 – Collection of Tax On Distilled Spirits
- USCode Year: 2013
Provision Content
(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(3) For provisions relating to payment of tax, under certain conditions, on distilled spirits withdrawn free of tax, denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section 5001(a)(4), (5), and (6).
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1322; amended Pub. L. 94–455, title XIX, §§1905(b)(2)(A), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1822, 1834; Pub. L. 96–39, title VIII, §807(a)(5), July 26, 1979, 93 Stat. 280; Pub. L. 103–465, title I, §136(c)(3), (4), Dec. 8, 1994, 108 Stat. 4841, 4842.)
Prior Provisions
A prior section 5007, act Aug. 16, 1954, ch. 736, 68A Stat. 600, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Prior section 5007(c) related to payment of tax on alcoholic compounds from Puerto Rico and Virgin Islands. See section 7652 of this title.
Prior section 5007(e)(1) related to assessment for deficiencies in production and excess of materials used and requirement. See sections 5004(b)(1) and 5006(a)(3) of this title.
Prior section 5007(e)(2) related to relief from assessment for deficiencies in production and excess of materials used and is obsolete.
Amendments
1994—Subsec. (b). Pub. L. 103–465, §136(c)(3), amended subsec. (b) generally, striking out provisions relating to collection and deposit as internal revenue collections of taxes on imported perfumes containing distilled spirits.
Subsec. (c)(3). Pub. L. 103–465, §136(c)(4), substituted section 5001(a)(4), (5), and (6) for section 5001(a)(5), (6), and (7).
1979—Subsec. (a). Pub. L. 96–39 struck out (1) General before The tax on domestic and par. (2) which related to distilled spirits withdrawn to bottling premises under withdrawal bond.
1976—Subsec. (a)(2). Pub. L. 94–455, §1906(b)(13)(A), struck out or his delegate after Secretary.
Subsec. (b)(1). Pub. L. 94–455, §§1905(b)(2)(A), 1906(b)(13)(A), struck out second sentence Such tax shall be in addition to any customs duty imposed under the Tariff Act of 1930 (46 Stat. 590; 19 U.S.C., chapter 4), or any subsequent act. and or his delegate after Secretary wherever appearing.
Subsecs. (b)(2), (c)(1). Pub. L. 94–455, §1906(b)(13)(A), struck out or his delegate after Secretary wherever appearing.
Effective Date of 1994 Amendment
Amendment by Pub. L. 103–465 effective Jan. 1, 1995, see section 136(d) of Pub. L. 103–465, set out as a note under section 5001 of this title.
Effective Date of 1979 Amendment
Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.
Effective Date of 1976 Amendment
Amendment by section 1905(b)(2)(A) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.
U.S. Encyclopedia of Law Coverage
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