26 USC § 5068 - Cross reference

---
identifier: "/us/usc/t26/s5068"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5068 - Cross reference"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5068"
section_name: "Cross reference"
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. 1338, § 5066; renumbered § 5067, Pub. L. 91–659, § 3(a), Jan. 8, 1971, 84 Stat. 1965; renumbered § 5068, Pub. L. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)"
---


# § 5068. Cross reference

For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.

---

**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1338, § 5066; renumbered § 5067, Pub. L. 91–659, § 3(a), Jan. 8, 1971, 84 Stat. 1965; renumbered § 5068, Pub. L. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)

## Editorial Notes

### Prior Provisions

Provisions similar to those comprising this section were contained in former section 5065, , , prior to the general revision of this chapter by .

A prior section 5081, added , , ; amended , (b), , , related to tax on proprietors of distilled spirits plants, bonded wine cellars, etc., prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.

Another prior section 5081, added , , , imposed a tax on rectifiers of distilled spirits or wines, prior to repeal by , §§ 803(b), 810, , , 292, effective .

Another prior section 5081, , , imposed a tax on rectifiers of distilled spirits or wines, prior to the general revision of this chapter by .

A prior section 5082, added , , , defined “rectifier”, prior to repeal by , §§ 803(b), 810, , , 292, effective .

Another prior section 5082, , , defined “rectifier”, prior to the general revision of this chapter by .

A prior section 5083, added , , ; amended , , , enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to repeal by , §§ 803(b), 810, , , 292, effective .

Another prior section 5083, , , enumerated source authority for certain exemptions from tax under sections 5021 and 5081 of this title, prior to the general revision of this chapter by .

A prior section 5084, added , , , made cross references to other provisions relating to rectification, prior to repeal by , §§ 803(b), 810, , , 292, effective .

Another prior section 5084, , , made cross references to other provisions relating to rectification, prior to the general revision of this chapter by .

A prior section 5091, added , , ; amended , , , related to imposition of tax on brewers, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.

Another prior section 5091, , , related to imposition of tax on brewers, prior to the general revision of this chapter by .

A prior section 5092, added , , ; amended , , , defined “brewer”, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.

Another prior section 5092, , , defined “brewer”, prior to the general revision of this chapter by .

A prior section 5093, added , , , set out cross references, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.

Another prior section 5093, , , set out cross references, prior to the general revision of this chapter by .