26 USC § 5063 - Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]
---
identifier: "/us/usc/t26/s5063"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5063 - Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5063"
section_name: "Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "A"
subchapter_name: "Gallonage and Occupational Taxes"
part_number: "I"
part_name: "GALLONAGE TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 5063. Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]
Section, , , ; , , ; , , ; , , ; , , ; , , ; , , , made provision for floor stocks refunds on distilled spirits, wines, cordials, and beer and set out limitations on the eligibility for such refunds or credits.
A prior section 5063, , , consisted of provisions similar to those comprising section 5063, prior to the general revision of this chapter by .
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable on and after , see , set out as an Effective Date of 1965 Amendment note under .