Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXESChapter 51 - DISTILLED SPIRITS, WINES, AND BEERSubchapter A - GALLONAGE AND OCCUPATIONAL TAXESPart I - GALLONAGE TAXES
Subpart E - GENERAL PROVISIONS
Section 5065 - Territorial extent of law

26 U.S.C. § 5065

Download
PDF
Current through P.L. 118-78 (published on www.congress.gov on 07/30/2024)
Section 5065 - Territorial extent of law

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.

26 U.S.C. § 5065

Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1337.

EDITORIAL NOTES

PRIOR PROVISIONSA 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.