# 26 U.S.C. § 5067: Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5067>. Cite pinpoints as 26 U.S.C. § 5067(a)(1).

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—

## § 5067(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,

## § 5067(2)

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

## § 5067(3)

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

## Connections

Cites: § 5001 Imposition, rate, and attachment of tax; § 5041 Imposition and rate of tax; § 5051 Imposition and rate of tax

Cited by: none

## Prior provisions

- A prior section 5067 was renumbered section 5068 of this title.

## Amendments

- 2020-12-27: [Pub. L. 116-260](/26/act/116-260.md), 134 Stat. 3049