26-U.S.C.-5065
§5065 – Territorial Extent of Law
Pathway
Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part I > Subpart E > Section 5065
Details
- Reference: Section 5065
- Legend: §5065 – Territorial Extent of Law
- USCode Year: 2013
Provision Content
The provisions of this part imposing taxes on distilled spirits, wines, and beer shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within an internal revenue district or not.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1337.)
Prior Provisions
A prior section 5065, act Aug. 16, 1954, ch. 736, 68A Stat. 615, made a cross reference to general administrative provisions applicable to assessment, collection, refund, etc., of taxes, prior to the general revision of this chapter by Pub. L. 85–859.
Provisions similar to those comprising this section were contained in former section 5064, act Aug. 16, 1954, ch. 736, 68A Stat. 615, prior to the general revision of this chapter by Pub. L. 85–859.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5010 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-5010, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
26-U.S.C.-5054 in the Legal Encyclopedia: Wines
In this entry about 26-U.S.C.-5054, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.
Subpart E – General Provisions in the Legal Encyclopedia: Distilled Spirits
In this entry about Subpart E – General Provisions, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.
26-U.S.C.-5044 in the Legal Encyclopedia: And Beer
In this entry about 26-U.S.C.-5044, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.
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