26 U.S.C. § 5004
Lien for tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 5004, Lien for tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463602
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Full text
The tax imposed by section 5001(a)(1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid.
The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal revenue law for the production of distilled spirits when such distilled spirits are—
For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- An Act to amend provisions of the Internal Revenue Code of 1954 relating to distilled spirits, and for other purposes.House: no recorded tallySenate: no recorded tally
- Trade Agreements Act of 1979House: no recorded tallySenate: no recorded tally
- Crude Oil Windfall Profit Tax Act of 1980House: no recorded tallySenate: no recorded tally