26 U.S.C. Chapter 51 — DISTILLED SPIRITS, WINES, AND BEER

• § 5001— Imposition, rate, and attachment of tax
• § 5002— Definitions
• § 5003— Cross references to exemptions, etc.
• § 5004— Lien for tax
• § 5005— Persons liable for tax
• § 5006— Determination of tax
• § 5007— Collection of tax on distilled spirits
• § 5008— Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
• § 5010— Credit for wine content and for flavors content
• § 5011— Income tax credit for average cost of carrying excise tax
• § 5041— Imposition and rate of tax
• § 5042— Exemption from tax
• § 5043— Collection of taxes on wines
• § 5044— Refund of tax on wine
• § 5045— Cross references
• § 5051— Imposition and rate of tax
• § 5052— Definitions
• § 5053— Exemptions
• § 5054— Determination and collection of tax on beer
• § 5055— Drawback of tax
• § 5056— Refund and credit of tax, or relief from lia­bility
• § 5061— Method of collecting tax
• § 5062— Refund and drawback in case of exportation
• § 5064— Losses resulting from disaster, vandalism, or malicious mischief
• § 5065— Territorial extent of law
• § 5066— Distilled spirits for use of foreign embassies, legations, etc.
• § 5067— Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
• § 5068— Cross reference
• § 5101— Notice of manufacture of still; notice of set up of still
• § 5102— Definition of manufacturer of stills
• § 5111— Eligibility
• § 5112— Registration and regulation
• § 5113— Investigation of claims
• § 5114— Drawback
• § 5121— Recordkeeping by wholesale dealers
• § 5122— Recordkeeping by retail dealers
• § 5123— Preservation and inspection of records, and entry of premises for inspection
• § 5124— Registration by dealers
• § 5131— Packaging distilled spirits for industrial uses
• § 5132— Prohibited purchases by dealers
• § 5171— Establishment
• § 5172— Application
• § 5173— Bonds
• § 5175— Export bonds
• § 5176— New or renewed bonds
• § 5177— Other provisions relating to bonds
• § 5178— Premises of distilled spirits plants
• § 5179— Registration of stills
• § 5180— Signs
• § 5181— Distilled spirits for fuel use
• § 5182— Cross references
• § 5201— Regulation of operations
• § 5202— Supervision of operations
• § 5203— Entry and examination of premises
• § 5204— Gauging
• § 5206— Containers
• § 5207— Records and reports
• § 5211— Production and entry of distilled spirits
• § 5212— Transfer of distilled spirits between bonded premises
• § 5213— Withdrawal of distilled spirits from bonded premises on determination of tax
• § 5214— Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
• § 5215— Return of tax determined distilled spirits to bonded premises
• § 5216— Regulation of operations
• § 5221— Commencement, suspension, and resumption of operations
• § 5222— Production, receipt, removal, and use of distilling materials
• § 5223— Redistillation of spirits, articles, and residues
• § 5231— Entry for deposit
• § 5232— Imported distilled spirits
• § 5235— Bottling of alcohol for industrial purposes
• § 5236— Discontinuance of storage facilities and transfer of distilled spirits
• § 5241— Authority to denature
• § 5242— Denaturing materials
• § 5243— Sale of abandoned spirits for denaturation without collection of tax
• § 5244— Cross references
• § 5271— Permits
• § 5272— Bonds
• § 5273— Sale, use, and recovery of denatured distilled spirits
• § 5274— Applicability of other laws
• § 5275— Records and reports
• § 5291— General
• § 5301— General
• § 5311— Detention of containers
• § 5312— Production and use of distilled spirits for experimental research
• § 5313— Withdrawal of distilled spirits from customs custody free of tax for use of the United States
• § 5314— Special applicability of certain provisions
• § 5351— Bonded wine cellar
• § 5352— Taxpaid wine bottling house
• § 5353— Bonded wine warehouse
• § 5354— Bond
• § 5355— General provisions relating to bonds
• § 5356— Application
• § 5357— Premises
• § 5361— Bonded wine cellar operations
• § 5362— Removals of wine from bonded wine cellars
• § 5363— Taxpaid wine bottling house operations
• § 5364— Wine imported in bulk
• § 5365— Segregation of operations
• § 5366— Supervision
• § 5367— Records
• § 5368— Gauging and marking
• § 5369— Inventories
• § 5370— Losses
• § 5371— Insurance coverage, etc.
• § 5372— Sampling
• § 5373— Wine spirits
• § 5381— Natural wine
• § 5382— Cellar treatment of natural wine
• § 5383— Amelioration and sweetening limitations for natural grape wines
• § 5384— Amelioration and sweetening limitations for natural fruit and berry wines
• § 5385— Specially sweetened natural wines
• § 5386— Special natural wines
• § 5387— Agricultural wines
• § 5388— Designation of wines
• § 5391— Exemption from distilled spirits taxes
• § 5392— Definitions
• § 5401— Qualifying documents
• § 5402— Definitions
• § 5403— Cross references
• § 5411— Use of brewery
• § 5412— Removal of beer in containers or by pipeline
• § 5413— Brewers procuring beer from other brewers
• § 5414— Transfer of beer between bonded facilities
• § 5415— Records and returns
• § 5416— Definitions of package and packaging
• § 5417— Pilot brewing plants
• § 5418— Beer imported in bulk
• § 5501— Establishment
• § 5502— Qualification
• § 5503— Construction and equipment
• § 5504— Operation
• § 5505— Applicability of provisions of this chapter
• § 5511— Establishment and operation
• § 5512— Control of products after manufacture
• § 5551— General provisions relating to bonds
• § 5552— Installation of meters, tanks, and other apparatus
• § 5553— Supervision of premises and operations
• § 5554— Pilot operations
• § 5555— Records, statements, and returns
• § 5556— Regulations
• § 5557— Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
• § 5558— Authority of enforcement officers
• § 5559— Determinations
• § 5560— Other provisions applicable
• § 5561— Exemptions to meet the requirements of the national defense
• § 5562— Exemptions from certain requirements in cases of disaster
• § 5601— Criminal penalties
• § 5602— Penalty for tax fraud by distiller
• § 5603— Penalty relating to records, returns, and reports
• § 5604— Penalties relating to marks, brands, and containers
• § 5605— Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
• § 5606— Penalty relating to containers of distilled spirits
• § 5607— Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
• § 5608— Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
• § 5609— Destruction of unregistered stills, distilling apparatus, equipment, and materials
• § 5610— Disposal of forfeited equipment and material for distilling
• § 5611— Release of distillery before judgment
• § 5612— Forfeiture of taxpaid distilled spirits remaining on bonded premises
• § 5613— Forfeiture of distilled spirits not closed, marked, or branded as required by law
• § 5614— Burden of proof in cases of seizure of spirits
• § 5615— Property subject to forfeiture
• § 5661— Penalty and forfeiture for violation of laws and regulations relating to wine
• § 5662— Penalty for alteration of wine labels
• § 5663— Cross reference
• § 5671— Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
• § 5672— Penalty for failure of brewer to comply with requirements and to keep records and file returns
• § 5673— Forfeiture for flagrant and willful removal of beer without taxpayment
• § 5674— Penalty for unlawful production or removal of beer
• § 5675— Penalty for intentional removal or defacement of brewer’s marks and brands
• § 5681— Penalty relating to signs
• § 5682— Penalty for breaking locks or gaining access
• § 5683— Penalty and forfeiture for removal of liquors under improper brands
• § 5684— Penalties relating to the payment and collection of liquor taxes
• § 5685— Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
• § 5686— Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
• § 5687— Penalty for offenses not specifically covered
• § 5688— Disposition and release of seized property
• § 5690— Definition of the term “person”