26 USC § 5067 - Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

---
identifier: "/us/usc/t26/s5067"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5067 - Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5067"
section_name: "Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits"
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. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)"
---


# § 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 5051(a) shall not apply in the case of any such beer,

**(2)** the credit under section 5041(c) shall not apply in the case of any such wine, and

**(3)** the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.

---

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

## Editorial Notes

### Prior Provisions

A prior section 5067 was renumbered .

## Statutory Notes and Related Subsidiaries

### Effective Date

> “The amendments made by this section [enacting this section and transferring former
> 
> to
> 
> ] shall apply to beer, wine, or distilled spirits, as the case may be, produced after the date of the enactment of this Act [
> 
> ].”

, , , provided that: