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- [Section 5009: Repealed.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, § 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[Subpart B: Repealed]
- [Section 5021 to 5026: Repealed.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, § 803(a), July 26, 1979, 93 Stat. 274]
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- [Section 5063: Repealed.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, § 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