§ 5007 Collection of tax on distilled spirits
(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 shall be paid in accordance with section .
(b) Collection of tax on imported distilled spirits
The internal revenue tax imposed by section 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 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 .
(2) For authority to assess tax on distilled spirits not bonded, see section .
(3) For provisions relating to payment of tax, under certain conditions, on distilled spirits withdrawn free of tax, denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section , (5), and (6).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.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5007