§ 5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

OLRC 119-134 · eCFR 2026-10-19

Enacted 2020 · Pub. L. 116-260 Amended · 0 Acts

2020(1) (2) (3)
Prior provisions 1
  • A prior section 5067 was renumbered section 5068 of this title.
Connections Cited by 0 · Cites 3
    § 5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

    In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter—

    (1) the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer,

    (2) the credit under section 5041(c) shall not apply in the case of any such wine, and

    (3) the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.