26 U.S.C. § 5067
Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 5067, Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463632
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Full text
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—
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.
- Consolidated Appropriations Act, 2021House: no recorded tallySenate: no recorded tally