26 U.S.C. § 5067
§ 5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.