Subtitle E: Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 51: DISTILLED SPIRITS, WINES, AND BEER
- Subchapter A: Gallonage and Occupational Taxes
- 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- [Section 5174: Repealed.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, § 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
- Part II: OPERATIONS ON BONDED PREMISES
- [Part III: REPEALED]
- 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- [Section 5276: Repealed.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, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]
- Subchapter E: General Provisions Relating to Distilled Spirits
- Subchapter F: Bonded and Taxpaid Wine Premises
- Subchapter G: Breweries
- Subchapter H: Miscellaneous Plants and Warehouses
- Part I: VINEGAR PLANTS
- Part II: VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS
- [Part III: REPEALED]
- 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
- Part II: PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
- Part III: PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
- Part IV: PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
- [Part V: REPEALED]
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, § 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
- Subchapter C: Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
- Subchapter D: Occupational Tax
- Subchapter E: Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
- 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