26 USC § 5065 - Territorial extent of law

---
identifier: "/us/usc/t26/s5065"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5065 - Territorial extent of law"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5065"
section_name: "Territorial extent of law"
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]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1337.)"
---


# § 5065. Territorial extent of law

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.

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**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1337.)

## Editorial Notes

### Prior Provisions

A prior section 5065, , , made a cross reference to general administrative provisions applicable to assessment, collection, refund, etc., of taxes, prior to the general revision of this chapter by .

Provisions similar to those comprising this section were contained in former section 5064, , , prior to the general revision of this chapter by .