# 26 U.S.C. § 5007: Collection of tax on distilled spirits

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5007>. Cite pinpoints as 26 U.S.C. § 5007(a)(1).

## § 5007(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.

## § 5007(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.

## § 5007(c) Cross references

**§ 5007(c)(1)** For authority of the Secretary to make determinations and assessments of internal revenue taxes and penalties, see section 6201(a).

**§ 5007(c)(2)** For authority to assess tax on distilled spirits not bonded, see section 5006(c).

**§ 5007(c)(3)** For provisions relating to payment of tax, under certain conditions, on distilled spirits withdrawn free of tax, denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section 5001(a)(4), (5), and (6).

## Connections

Cites: § 5001 Imposition, rate, and attachment of tax; § 5006 Determination of tax; § 5061 Method of collecting tax; § 5232 Imported distilled spirits; § 6201 Assessment authority

Cited by: none

## 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section 5007(e)(2) related to “relief from assessment for deficiencies in production and excess of materials used” and is obsolete.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

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1322
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1822
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 280
- 1994-12-08: [Pub. L. 103-465](/26/act/103-465.md), 108 Stat. 4841