26 U.S.C. § 5067
§ 5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
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History
Added in 2020 by the Consolidated Appropriations Act, 2021. Last changed December 27, 2020 by the Consolidated Appropriations Act, 2021.
Every change, newest first (1)
- December 27, 2020Consolidated Appropriations Act, 2021 · added this 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—
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,
the credit under section 5041(c) shall not apply in the case of any such wine, and
the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.