Title 26, Chapter 51 — Distilled Spirits, Wines, and Beer

Imposition, rate, and attachment of tax

Definitions

Cross references to exemptions, etc.

Lien for tax

Persons liable for tax

Determination of tax

Collection of tax on distilled spirits

Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]

Credit for wine content and for flavors content

Income tax credit for average cost of carrying excise tax

Repealed. Pub. L. 96–39, title VIII, § 803(a), July 26, 1979, 93 Stat. 274]

Imposition and rate of tax

Exemption from tax

Collection of taxes on wines

Refund of tax on wine

Cross references

Imposition and rate of tax

Definitions

Exemptions

Determination and collection of tax on beer

Drawback of tax

Refund and credit of tax, or relief from lia­bility

Method of collecting tax

Refund and drawback in case of exportation

Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]

Losses resulting from disaster, vandalism, or malicious mischief

Territorial extent of law

Distilled spirits for use of foreign embassies, legations, etc.

Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

Cross reference

Notice of manufacture of still; notice of set up of still

Definition of manufacturer of stills

Eligibility

Registration and regulation

Investigation of claims

Drawback

Recordkeeping by wholesale dealers

Recordkeeping by retail dealers

Preservation and inspection of records, and entry of premises for inspection

Registration by dealers

Packaging distilled spirits for industrial uses

Prohibited purchases by dealers

Establishment

Application

Bonds

Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]

Export bonds

New or renewed bonds

Other provisions relating to bonds

Premises of distilled spirits plants

Registration of stills

Signs

Distilled spirits for fuel use

Cross references

Regulation of operations

Supervision of operations

Entry and examination of premises

Gauging

Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820]

Containers

Records and reports

Production and entry of distilled spirits

Transfer of distilled spirits between bonded premises

Withdrawal of distilled spirits from bonded premises on determination of tax

Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

Return of tax determined distilled spirits to bonded premises

Regulation of operations

Commencement, suspension, and resumption of operations

Production, receipt, removal, and use of distilling materials

Redistillation of spirits, articles, and residues

Entry for deposit

Imported distilled spirits

Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]

Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286]

Bottling of alcohol for industrial purposes

Discontinuance of storage facilities and transfer of distilled spirits

Authority to denature

Denaturing materials

Sale of abandoned spirits for denaturation without collection of tax

Cross references

Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26, 1979, 93 Stat. 286]

Permits

Bonds

Sale, use, and recovery of denatured distilled spirits

Applicability of other laws

Records and reports

Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]

General

General

Detention of containers

Production and use of distilled spirits for experimental research

Withdrawal of distilled spirits from customs custody free of tax for use of the United States

Special applicability of certain provisions

Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]

Bonded wine cellar

Taxpaid wine bottling house

Bonded wine warehouse

Bond

General provisions relating to bonds

Application

Premises

Bonded wine cellar operations

Removals of wine from bonded wine cellars

Taxpaid wine bottling house operations

Wine imported in bulk

Segregation of operations

Supervision

Records

Gauging and marking

Inventories

Losses

Insurance coverage, etc.

Sampling

Wine spirits

Natural wine

Cellar treatment of natural wine

Amelioration and sweetening limitations for natural grape wines

Amelioration and sweetening limitations for natural fruit and berry wines

Specially sweetened natural wines

Special natural wines

Agricultural wines

Designation of wines

Exemption from distilled spirits taxes

Definitions

Qualifying documents

Definitions

Cross references

Use of brewery

Removal of beer in containers or by pipeline

Brewers procuring beer from other brewers

Transfer of beer between bonded facilities

Records and returns

Definitions of package and packaging

Pilot brewing plants

Beer imported in bulk

Establishment

Qualification

Construction and equipment

Operation

Applicability of provisions of this chapter

Establishment and operation

Control of products after manufacture

Repealed. Pub. L. 96–39, title VIII, § 807(a)(50), July 26, 1979, 93 Stat. 288]

General provisions relating to bonds

Installation of meters, tanks, and other apparatus

Supervision of premises and operations

Pilot operations

Records, statements, and returns

Regulations

Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

Authority of enforcement officers

Determinations

Other provisions applicable

Exemptions to meet the requirements of the national defense

Exemptions from certain requirements in cases of disaster

Criminal penalties

Penalty for tax fraud by distiller

Penalty relating to records, returns, and reports

Penalties relating to marks, brands, and containers

Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

Penalty relating to containers of distilled spirits

Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles

Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding

Destruction of unregistered stills, distilling apparatus, equipment, and materials

Disposal of forfeited equipment and material for distilling

Release of distillery before judgment

Forfeiture of taxpaid distilled spirits remaining on bonded premises

Forfeiture of distilled spirits not closed, marked, or branded as required by law

Burden of proof in cases of seizure of spirits

Property subject to forfeiture

Penalty and forfeiture for violation of laws and regulations relating to wine

Penalty for alteration of wine labels

Cross reference

Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

Penalty for failure of brewer to comply with requirements and to keep records and file returns

Forfeiture for flagrant and willful removal of beer without taxpayment

Penalty for unlawful production or removal of beer

Penalty for intentional removal or defacement of brewer’s marks and brands

Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]

Penalty relating to signs

Penalty for breaking locks or gaining access

Penalty and forfeiture for removal of liquors under improper brands

Penalties relating to the payment and collection of liquor taxes

Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws

Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

Penalty for offenses not specifically covered

Disposition and release of seized property

Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]

Definition of the term “person”

Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]

Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]