§ 5007. Collection of tax on distilled spirits

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(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.

(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.

(c)Cross references

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

(2)For authority to assess tax on distilled spirits not bonded, see section 5006(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(3)For provisions relating to payment of tax, under certain conditions, on distilled spirits withdrawn free of tax, denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section 5001(a)(4), (5), and (6).

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1322; amended Pub. L. 94–455, title XIX, §§ 1905(b)(2)(A), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1822, 1834; Pub. L. 96–39, title VIII, § 807(a)(5), July 26, 1979, 93 Stat. 280; Pub. L. 103–465, title I, § 136(c)(3), (4), Dec. 8, 1994, 108 Stat. 4841, 4842.)

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Pub. L. 85–859, title II, § 201
72 Stat. 1322
Pub. L. 94–455, title XIX
90 Stat. 1822
Pub. L. 96–39, title VIII, § 807(a)(5)
93 Stat. 280
Pub. L. 103–465, title I, § 136(c)(3)
108 Stat. 4841
act Aug. 16, 1954, ch. 736
68A Stat. 600
Pub. L. 85–859
Pub. L. 103–465, § 136(c)(3)
Pub. L. 103–465, § 136(c)(4)
Pub. L. 96–39
Pub. L. 94–455, § 1906(b)(13)(A)
Pub. L. 94–455
46 Stat. 590
Pub. L. 103–465
section 136(d) of Pub. L. 103–465
section 810 of Pub. L. 96–39
section 1905(b)(2)(A) of Pub. L. 94–455
section 1905(d) of Pub. L. 94–455

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cites case law

§ 5007

Collection of tax on distilled spirits

Stat.×2

U.S.C.§ 7652

U.S.C.§ 5001

U.S.C.§ 5005

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1322

Pub. L.Pub. L. 94–455, title XIX

Stat.90 Stat. 1822

Pub. L.Pub. L. 96–39, title VIII, § 807(a)(5)

Cites 25 · showing 8Cited by 2 across 1 source