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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter A— Gallonage and Occupational Taxes · § 5065

§ 5065. Territorial extent of law

135 words·~1 min read·/usc/title-26/section-5065

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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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1337.)
Connections2 cite this
5 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1337
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 615
  • Pub. L. 85–859
Citation graph
cites case law
§ 5065
Territorial extent of law
C.F.R.×1
U.S.C.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1337
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 615
Pub. L.Pub. L. 85–859
Cites 5Cited by 2 across 2 sources
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