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★ Subtitle E: Alcohol, Tobacco, and Certain Other Excise Taxes
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★ Chapter 52 : Tobacco Products And Cigarette Papers And Tubes
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Subtitle E: Alcohol, Tobacco, and Certain Other Excise Taxes
★ Chapter 51 : Distilled Spirits, Wines, And Beer
★ Subchapter A: Gallonage and Occupational Taxes
★ Part I: Gallonage Taxes
★ Subpart A: Distilled Spirits
★ Section 5001 - Imposition, rate, and attachment of tax
★ Section 5002 - Definitions
★ Section 5003 - Cross references to exemptions, etc.
★ Section 5004 - Lien for tax
★ Section 5005 - Persons liable for tax
★ Section 5006 - Determination of tax
★ Section 5007 - Collection of tax on distilled spirits
★ Section 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
★ Section 5009 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(7), July 26, 1979, 93 Stat. 281
★ Section 5010 - Credit for wine content and for flavors content
★ Section 5011 - Income tax credit for average cost of carrying excise tax
★ Subpart B: Repealed
★ Section 5021 to 5026 - Repealed. Pub. L. 96-39, title VIII, Section 803(a), July 26, 1979, 93 Stat. 274
★ Subpart C: Wines
★ Section 5041 - Imposition and rate of tax
★ Section 5042 - Exemption from tax
★ Section 5043 - Collection of taxes on wines
★ Section 5044 - Refund of tax on wine
★ Section 5045 - Cross references
★ Subpart D: Beer
★ Section 5051 - Imposition and rate of tax
★ Section 5052 - Definitions
★ Section 5053 - Exemptions
★ Section 5054 - Determination and collection of tax on beer
★ Section 5055 - Drawback of tax
★ Section 5056 - Refund and credit of tax, or relief from lia.bility
★ Subpart E: General Provisions
★ Section 5061 - Method of collecting tax
★ Section 5062 - Refund and drawback in case of exportation
★ Section 5063 - Repealed. Pub. L. 89-44, title V, Section 501(e), June 21, 1965, 79 Stat. 150
★ Section 5064 - Losses resulting from disaster, vandalism, or malicious mischief
★ Section 5065 - Territorial extent of law
★ Section 5066 - Distilled spirits for use of foreign embassies, legations, etc.
★ Section 5067 - Cross reference
★ Part II: Miscellaneous Provisions
★ Subpart A: Manufacturers of Stills
★ Section 5101 - Notice of manufacture of still; notice of set up of still
★ Section 5102 - Definition of manufacturer of stills
★ Subpart B: Nonbeverage Domestic Drawback Claimants
★ Section 5111 - Eligibility
★ Section 5112 - Registration and regulation
★ Section 5113 - Investigation of claims
★ Section 5114 - Drawback
★ Subpart C: Recordkeeping and Registration by Dealers
★ Section 5121 - Recordkeeping by wholesale dealers
★ Section 5122 - Recordkeeping by retail dealers
★ Section 5123 - Preservation and inspection of records, and entry of premises for inspection
★ Section 5124 - Registration by dealers
★ Subpart D: Other Provisions
★ Section 5131 - Packaging distilled spirits for industrial uses
★ Section 5132 - Prohibited purchases by dealers
★ Subchapter B: Qualification Requirements for Distilled Spirits Plants
★ Section 5171 - Establishment
★ Section 5172 - Application
★ Section 5173 - Bonds
★ Section 5174 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(14), July 26, 1979, 93 Stat. 282
★ Section 5175 - Export bonds
★ Section 5176 - New or renewed bonds
★ Section 5177 - Other provisions relating to bonds
★ Section 5178 - Premises of distilled spirits plants
★ Section 5179 - Registration of stills
★ Section 5180 - Signs
★ Section 5181 - Distilled spirits for fuel use
★ Section 5182 - Cross references
★ Subchapter C: Operation of Distilled Spirits Plants
★ Part I: General Provisions
★ Section 5201 - Regulation of operations
★ Section 5202 - Supervision of operations
★ Section 5203 - Entry and examination of premises
★ Section 5204 - Gauging
★ Section 5205 - Repealed. Pub. L. 98-369, div. A, title IV, Section 454(a), July 18, 1984, 98 Stat. 820
★ Section 5206 - Containers
★ Section 5207 - Records and reports
★ Part II: Operations On Bonded Premises
★ Subpart A: General
★ Section 5211 - Production and entry of distilled spirits
★ Section 5212 - Transfer of distilled spirits between bonded premises
★ Section 5213 - Withdrawal of distilled spirits from bonded premises on determination of tax
★ Section 5214 - Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
★ Section 5215 - Return of tax determined distilled spirits to bonded premises
★ Section 5216 - Regulation of operations
★ Subpart B: Production
★ Section 5221 - Commencement, suspension, and resumption of operations
★ Section 5222 - Production, receipt, removal, and use of distilling materials
★ Section 5223 - Redistillation of spirits, articles, and residues
★ Subpart C: Storage
★ Section 5231 - Entry for deposit
★ Section 5232 - Imported distilled spirits
★ Section 5233 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(34), July 26, 1979, 93 Stat. 286
★ Section 5234 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(35), July 26, 1979, 93 Stat. 286
★ Section 5235 - Bottling of alcohol for industrial purposes
★ Section 5236 - Discontinuance of storage facilities and transfer of distilled spirits
★ Subpart D: Denaturation
★ Section 5241 - Authority to denature
★ Section 5242 - Denaturing materials
★ Section 5243 - Sale of abandoned spirits for denaturation without collection of tax
★ Section 5244 - Cross references
★ Part III: Repealed
★ Section 5251, 5252 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(38), July 26, 1979, 93 Stat. 286
★ Subchapter D: Industrial Use of Distilled Spirits
★ Section 5271 - Permits
★ Section 5272 - Bonds
★ Section 5273 - Sale, use, and recovery of denatured distilled spirits
★ Section 5274 - Applicability of other laws
★ Section 5275 - Records and reports
★ Section 5276 - Repealed. Pub. L. 109-59, title XI, Section 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953
★ Subchapter E: General Provisions Relating to Distilled Spirits
★ Part I: Return Of Materials Used In The Manufacture Or Recovery Of Distilled Spirits
★ Section 5291 - General
★ Part II: Regulation Of Traffic In Containers Of Distilled Spirits
★ Section 5301 - General
★ Part III: Miscellaneous Provisions
★ Section 5311 - Detention of containers
★ Section 5312 - Production and use of distilled spirits for experimental research
★ Section 5313 - Withdrawal of distilled spirits from customs custody free of tax for use of the United States
★ Section 5314 - Special applicability of certain provisions
★ Section 5315 - Repealed. Pub. L. 94-455, title XIX, Section 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820
★ Subchapter F: Bonded and Taxpaid Wine Premises
★ Part I: Establishment
★ Section 5351 - Bonded wine cellar
★ Section 5352 - Taxpaid wine bottling house
★ Section 5353 - Bonded wine warehouse
★ Section 5354 - Bond
★ Section 5355 - General provisions relating to bonds
★ Section 5356 - Application
★ Section 5357 - Premises
★ Part II: Operations
★ Section 5361 - Bonded wine cellar operations
★ Section 5362 - Removals of wine from bonded wine cellars
★ Section 5363 - Taxpaid wine bottling house operations
★ Section 5364 - Wine imported in bulk
★ Section 5365 - Segregation of operations
★ Section 5366 - Supervision
★ Section 5367 - Records
★ Section 5368 - Gauging and marking
★ Section 5369 - Inventories
★ Section 5370 - Losses
★ Section 5371 - Insurance coverage, etc.
★ Section 5372 - Sampling
★ Section 5373 - Wine spirits
★ Part III: Cellar Treatment And Classification Of Wine
★ Section 5381 - Natural wine
★ Section 5382 - Cellar treatment of natural wine
★ Section 5383 - Amelioration and sweetening limitations for natural grape wines
★ Section 5384 - Amelioration and sweetening limitations for natural fruit and berry wines
★ Section 5385 - Specially sweetened natural wines
★ Section 5386 - Special natural wines
★ Section 5387 - Agricultural wines
★ Section 5388 - Designation of wines
★ Part IV: General
★ Section 5391 - Exemption from distilled spirits taxes
★ Section 5392 - Definitions
★ Subchapter G: Breweries
★ Part I: Establishment
★ Section 5401 - Qualifying documents
★ Section 5402 - Definitions
★ Section 5403 - Cross references
★ Part II: Operations
★ Section 5411 - Use of brewery
★ Section 5412 - Removal of beer in containers or by pipeline
★ Section 5413 - Brewers procuring beer from other brewers
★ Section 5414 - Removals from one brewery to another belonging to the same brewer
★ Section 5415 - Records and returns
★ Section 5416 - Definitions of package and packaging
★ Section 5417 - Pilot brewing plants
★ Section 5418 - Beer imported in bulk
★ Subchapter H: Miscellaneous Plants and Warehouses
★ Part I: Vinegar Plants
★ Section 5501 - Establishment
★ Section 5502 - Qualification
★ Section 5503 - Construction and equipment
★ Section 5504 - Operation
★ Section 5505 - Applicability of provisions of this chapter
★ Part II: Volatile Fruit-Flavor Concentrate Plants
★ Section 5511 - Establishment and operation
★ Section 5512 - Control of products after manufacture
★ Part III: Repealed
★ Section 5521 to 5523 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(50), July 26, 1979, 93 Stat. 288
★ Subchapter I: Miscellaneous General Provisions
★ Section 5551 - General provisions relating to bonds
★ Section 5552 - Installation of meters, tanks, and other apparatus
★ Section 5553 - Supervision of premises and operations
★ Section 5554 - Pilot operations
★ Section 5555 - Records, statements, and returns
★ Section 5556 - Regulations
★ Section 5557 - Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
★ Section 5558 - Authority of enforcement officers
★ Section 5559 - Determinations
★ Section 5560 - Other provisions applicable
★ Section 5561 - Exemptions to meet the requirements of the national defense
★ Section 5562 - Exemptions from certain requirements in cases of disaster
★ Subchapter J: Penalties, Seizures, and Forfeitures Relating to Liquors
★ Part I: Penalty, Seizure, And Forfeiture Provisions Applicable To Distilling, Rectifying, And Distilled And Rectified Products
★ Section 5601 - Criminal penalties
★ Section 5602 - Penalty for tax fraud by distiller
★ Section 5603 - Penalty relating to records, returns and reports
★ Section 5604 - Penalties relating to marks, brands, and containers
★ Section 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
★ Section 5606 - Penalty relating to containers of distilled spirits
★ Section 5607 - Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
★ Section 5608 - Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
★ Section 5609 - Destruction of unregistered stills, distilling apparatus, equipment, and materials
★ Section 5610 - Disposal of forfeited equipment and material for distilling
★ Section 5611 - Release of distillery before judgment
★ Section 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises
★ Section 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law
★ Section 5614 - Burden of proof in cases of seizure of spirits
★ Section 5615 - Property subject to forfeiture
★ Part II: Penalty And Forfeiture Provisions Applicable To Wine And Wine Production
★ Section 5661 - Penalty and forfeiture for violation of laws and regulations relating to wine
★ Section 5662 - Penalty for alteration of wine labels
★ Section 5663 - Cross reference
★ Part III: Penalty, Seizure, And Forfeiture Provisions Applicable To Beer And Brewing
★ Section 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
★ Section 5672 - Penalty for failure of brewer to comply with requirements and to keep records and file returns
★ Section 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment
★ Section 5674 - Penalty for unlawful production or removal of beer
★ Section 5675 - Penalty for intentional removal or defacement of brewer's marks and brands
★ Section 5676 - Repealed. Pub. L. 94-455, title XIX, Section 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822
★ Part IV: Penalty, Seizure, And Forfeiture Provisions Common To Liquors
★ Section 5681 - Penalty relating to signs
★ Section 5682 - Penalty for breaking locks or gaining access
★ Section 5683 - Penalty and forfeiture for removal of liquors under improper brands
★ Section 5684 - Penalties relating to the payment and collection of liquor taxes
★ Section 5685 - Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
★ Section 5686 - Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
★ Section 5687 - Penalty for offenses not specifically covered
★ Section 5688 - Disposition and release of seized property
★ Section 5689 - Repealed. Pub. L. 94-455, title XIX, Section 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822
★ Section 5690 - Definition of the term "person"
★ Part V: Repealed
★ Section 5691 - Repealed. Pub. L. 109-59, title XI, Section 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956
★ Section 5692 - Repealed. Pub. L. 90-618, title II, Section 206(a), Oct. 22, 1968, 82 Stat. 1235
★ Chapter 52 : Tobacco Products And Cigarette Papers And Tubes
★ Subchapter A: Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
★ Section 5701 - Rate of tax
★ Section 5702 - Definitions
★ Section 5703 - Liability for tax and method of payment
★ Section 5704 - Exemption from tax
★ Section 5705 - Credit, refund, or allowance of tax
★ Section 5706 - Drawback of tax
★ Section 5707 - Repealed. Pub. L. 89-44, title V, Section 501(g), June 21, 1965, 79 Stat. 150
★ Section 5708 - Losses caused by disaster
★ Subchapter B: Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
★ Section 5711 - Bond
★ Section 5712 - Application for permit
★ Section 5713 - Permit
★ Subchapter C: Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
★ Section 5721 - Inventories
★ Section 5722 - Reports
★ Section 5723 - Packages, marks, labels, and notices
★ Subchapter D: Occupational Tax
★ Section 5731 - Imposition and rate of tax
★ Section 5732 - Payment of tax
★ Section 5733 - Provisions relating to liability for occupational taxes
★ Section 5734 - Application of State laws
★ Subchapter E: Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
★ Section 5741 - Records to be maintained
★ Subchapter F: General Provisions
★ Section 5751 - Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
★ Section 5752 - Restrictions relating to marks, labels, notices, and packages
★ Section 5753 - Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
★ Section 5754 - Restriction on importation of previously exported tobacco products
★ Subchapter G: Penalties and Forfeitures
★ Section 5761 - Civil penalties
★ Section 5762 - Criminal penalties
★ Section 5763 - Forfeitures
★ Chapter 53 : Machine Guns, Destructive Devices, And Certain Other Firearms
★ Subchapter A: Taxes
★ Part I: Special (Occupational) Taxes
★ Section 5801 - Imposition of tax
★ Section 5802 - Registration of importers, manufacturers, and dealers
★ Part II: Tax On Transferring Firearms
★ Section 5811 - Transfer tax
★ Section 5812 - Transfers
★ Part III: Tax On Making Firearms
★ Section 5821 - Making tax
★ Section 5822 - Making
★ Subchapter B: General Provisions and Exemptions
★ Part I: General Provisions
★ Section 5841 - Registration of firearms
★ Section 5842 - Identification of firearms
★ Section 5843 - Records and returns
★ Section 5844 - Importation
★ Section 5845 - Definitions
★ Section 5846 - Other laws applicable
★ Section 5847 - Effect on other laws
★ Section 5848 - Restrictive use of information
★ Section 5849 - Citation of chapter
★ Part II: Exemptions
★ Section 5851 - Special (occupational) tax exemption
★ Section 5852 - General transfer and making tax exemption
★ Section 5853 - Transfer and making tax exemption available to certain governmental entities
★ Section 5854 - Exportation of firearms exempt from transfer tax
★ Subchapter C: Prohibited Acts
★ Section 5861 - Prohibited acts
★ Subchapter D: Penalties and Forfeitures
★ Section 5871 - Penalties
★ Section 5872 - Forfeitures
★ Chapter 54 : Greenmail
★ Section 5881 - Greenmail
★ Chapter 55 : Structured Settlement Factoring Transactions
★ Section 5891 - Structured settlement factoring transactions
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