Distilled Spirits | Midpage

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United States Code

Subpart A

Distilled Spirits

5001Imposition, rate, and attachment of tax 5002Definitions 5003Cross references to exemptions, etc.5004Lien for tax 5005Persons liable for tax 5006Determination of tax 5007Collection of tax on distilled spirits 5008Abatement, remission, refund, and allowance for loss or destruction of distilled spirits 5010Credit for wine content and for flavors content 5011Income tax credit for average cost of carrying excise tax