Current through Pub. L. 119-100Open in workspace

§ 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 shall not apply in the case of any such beer,

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

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

(Added Pub. L. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5067

Source: decipher.legal/usc/26/5067 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)