A prior section 5001, acts Aug. 16, 1954, ch. 736, 68A Stat. 595; Mar. 30, 1955, ch. 18, § 3(a)(4), (5), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a)(4), (5), 70 Stat. 66;
2020—Subsec. (c). Pub. L. 116–260, § 106(g)(1)(A), substituted “Reduced Rate” for “Temporary reduced rate” in heading.
Subsec. (c)(2)(D). Pub. L. 116–260, § 110(c), substituted “under a license” for “marketed under a similar brand, license” and inserted “or process” after “that produce”.
Subsec. (c)(3)(B). Pub. L. 116–260, § 106(g)(1)(B), substituted “The Secretary of the Treasury, after consultation with the Secretary of the Department of Homeland Security,” for “The Secretary” in introductory provisions.
Subsec. (c)(4). Pub. L. 116–260, § 107(a)(1), added par. (4).
Pub. L. 116–260, § 106(g)(1)(C), struck out par. (4). Text read as follows: “This subsection shall not apply to distilled spirits removed after
Subsec. (c)(5). Pub. L. 116–260, § 109(a), added par. (5).
2019—Subsec. (c). Pub. L. 116–94, § 144(g)(2), substituted “Temporary reduced rate” for “Reduced rate for 2018 and 2019” in heading.
Subsec. (c)(4). Pub. L. 116–94, § 144(g)(1), substituted “
2017—Subsec. (c). Pub. L. 115–97, § 13807(a), added subsec. (c). Former subsec. (c) redesignated (d).
Subsec. (c)(1). Pub. L. 115–97, § 13807(c)(1), inserted “but only if the importer is an electing importer under paragraph (3) and the proof gallons of distilled spirits have been assigned to the importer pursuant to such paragraph” after “into the United States during the calendar year”
Subsec. (c)(3), (4). Pub. L. 115–97, § 13807(c)(2), added par. (3) and redesignated former par. (3) as (4).
Subsec. (d). Pub. L. 115–97, § 13807(a), redesignated subsec. (c) as (d).
1994—Subsec. (a)(3) to (10). Pub. L. 103–465 redesignated pars. (4) to (10) as (3) to (9), respectively, and struck out former par. (3), “Imported perfumes containing distilled spirits”, which read as follows: “There is hereby imposed on all perfumes imported into the United States containing distilled spirits a tax of $13.50 per wine gallon, and a proportionate tax at a like rate on all fractional parts of such wine gallon.”
1990—Subsec. (a)(1), (3). Pub. L. 101–508 substituted “$13.50” for “$12.50”.
1984—Subsec. (a)(1), (3). Pub. L. 98–369 substituted “$12.50” for “$10.50”.
1979—Subsec. (a)(1). Pub. L. 96–39, § 802, struck out “in bond or” after “distilled spirits” and “or wine gallon when below proof” after “each proof gallon” and substituted “a tax” for “an internal revenue tax” and “proof gallon” for “such proof or wine gallon”.
Subsec. (a)(2). Pub. L. 96–39, § 805(d), inserted “, and any alcoholic ingredient added to such products” after “has not been paid”.
1965—Subsec. (a)(1). Pub. L. 89–44 struck out last sentence which provided that the rate of tax imposed by par. (1) would be $9 on and after
Subsec. (a)(3). Pub. L. 89–44 struck out last sentence which provided that the rate of tax imposed by par. (3) would be $9 on and after
1964—Subsec. (a)(1). Pub. L. 88–348 substituted “
Subsec. (a)(3). Pub. L. 88–348 substituted “
1963—Subsec. (a)(1). Pub. L. 88–52, § 3(a)(4), substituted “
Subsec. (a)(3). Pub. L. 88–52, § 3(a)(5), substituted “
1962—Subsec. (a)(1). Pub. L. 87–508, § 3(a)(3), substituted “
Subsec. (a)(3). Pub. L. 87–508, § 3(a)(4), substituted “
1961—Subsec. (a)(1). Pub. L. 87–72, § 3(a)(4), substituted “
Subsec. (a)(3). Pub. L. 87–72, § 3(a)(5), substituted “
1960—Subsec. (a)(1). Pub. L. 86–564, § 202(a)(4), substituted “
Subsec. (a)(3). Pub. L. 86–564, § 202(a)(5), substituted “
1959—Subsec. (a)(1). Pub. L. 86–75, § 3(a)(2), substituted “
Subsec. (a)(3). Pub. L. 86–75, § 3(a)(3), substituted “
Pub. L. 116–260, div. EE, title I, § 106(g)(2),
Pub. L. 116–260, div. EE, title I, § 107(a)(3),
Pub. L. 116–260, div. EE, title I, § 109(b),
Pub. L. 116–260, div. EE, title I, § 110(d),
Pub. L. 116–94, div. Q, title I, § 144(g)(3),
Pub. L. 115–97, title I, § 13807(d),
Pub. L. 103–465, title I, § 136(d),
Pub. L. 101–508, title XI, § 11201(d),
Pub. L. 98–369, div. A, title I, § 27(d), “(1) Except as provided in paragraph (2), the amendments made by this section [amending this section and section 5010 of this title and enacting provisions set out as a note under this section] shall take effect on “(2) The amendments made by subsection (c) [amending sections 5061 and 5703 of this title] shall apply to taxes required to be paid on or after
Pub. L. 96–39, title VIII, § 810,
Amendment by Pub. L. 89–44 applicable on and after
Pub. L. 85–859, title II, § 210(a)(1),
Pub. L. 85–859, § 1(a),
Pub. L. 116–260, div. EE, title I, § 107(f),
Pub. L. 85–859, title II, § 210(b),
Pub. L. 85–859, title II, § 210(d),
Pub. L. 85–859, title II, § 205,
Pub. L. 116–260, div. EE, title I, § 107(e),
Pub. L. 101–508, title XI, § 11201(e), “(1) “(A) In the case of any tax-increased article—“(i) on which tax was determined under part I of subchapter A of chapter 51 of the Internal Revenue Code of 1986 or section 7652 of such Code before “(ii) which is held on such date for sale by any person,there shall be imposed a tax at the applicable rate on each such article.“(B) For purposes of subparagraph (A), the applicable rate is—“(i) $1 per proof gallon in the case of distilled spirits,“(ii) $0.90 per wine gallon in the case of wine described in paragraph (1), (2), (3), or (5) of section 5041(b) of such Code, and“(iii) $9 per barrel in the case of beer.In the case of a fraction of a gallon or barrel, the tax imposed by subparagraph (A) shall be the same fraction as the amount of such tax imposed on a whole gallon or barrel.“(C) For purposes of this subsection, the term ‘tax-increased article’ means distilled spirits, wine described in paragraph (1), (2), (3), or (5) of section 5041(b) of such Code, and beer.“(2) “(A) In the case of wine held by the producer thereof on “(B) In the case of beer held by the producer thereof on “(C) For purposes of this paragraph, an article shall not be treated as held by the producer if title thereto had at any time been transferred to any other person.“(3) No tax shall be imposed by paragraph (1) on tax- increased articles held on “(A) the aggregate liquid volume of tax-increased articles held by such dealer on such date does not exceed 500 wine gallons, and“(B) such dealer submits to the Secretary (at the time and in the manner required by the Secretary) such information as the Secretary shall require for purposes of this paragraph.“(4) Each dealer shall be allowed as a credit against the taxes imposed by paragraph (1) an amount equal to—“(A) $240 to the extent such taxes are attributable to distilled spirits,“(B) $270 to the extent such taxes are attributable to wine, and“(C) $87 to the extent such taxes are attributable to beer.Such credit shall not exceed the amount of taxes imposed by paragraph (1) with respect to distilled spirits, wine, or beer, as the case may be, for which the dealer is liable.“(5) “(A) A person holding any tax-increased article on “(B) The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations.“(C) The tax imposed by paragraph (1) shall be paid on or before “(6) “(A) In the case of a controlled group—“(i) the 500 wine gallon amount specified in paragraph (3), and“(ii) the $240, $270, and $87 amounts specified in paragraph (4),shall be apportioned among the dealers who are component members of such group in such manner as the Secretary shall by regulations prescribe. For purposes of the preceding sentence, the term ‘controlled group’ has the meaning given to such term by subsection (a) of section 1563 of such Code; except that for such purposes the phrase ‘more than 50 percent’ shall be substituted for the phrase ‘at least 80 percent’ each place it appears in such subsection.“(B) Under regulations prescribed by the Secretary, principles similar to the principles of subparagraph (A) shall apply to a group of dealers under common control where 1 or more of such dealers is not a corporation.“(7) “(A) All provisions of law, including penalties, applicable to the comparable excise tax with respect to any tax-increased article shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1) to the same extent as if such taxes were imposed by the comparable excise tax.“(B) For purposes of subparagraph (A), the term ‘comparable excise tax’ means—“(i) the tax imposed by section 5001 of such Code in the case of distilled spirits,“(ii) the tax imposed by section 5041 of such Code in the case of wine, and“(iii) the tax imposed by section 5051 of such Code in the case of beer.“(8) For purposes of this subsection—“(A) Terms used in this subsection which are also used in subchapter A of chapter 51 of such Code shall have the respective meanings such terms have in such part.“(B) The term ‘person’ includes any State or political subdivision thereof, or any agency or instrumentality of a State or political subdivision thereof.“(C) The term ‘Secretary’ means the Secretary of the Treasury or his delegate.“(9) For purposes of this subsection, any article described in section 5001(a)(3) of such Code shall be treated as distilled spirits; except that the tax imposed by paragraph (1) shall be imposed on a wine gallon basis in lieu of a proof gallon basis. To the extent provided by regulations prescribed by the Secretary, the preceding sentence shall not apply to any article held on
Pub. L. 101–508, title XI, § 11218, “(1) internal revenue taxes have been determined, or customs duties liquidated, with respect to such article before such date pursuant to a request made under the 1st proviso of section 3(a) of such Act [19 U.S.C. 81c(a)], or“(2) such article is held on such date under the supervision of a customs officer pursuant to the 2d proviso of such section 3(a).”
Pub. L. 98–369, div. A, title I, § 27(b), “(1) On distilled spirits on which tax was imposed under section 5001 or 7652 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] before “(2) No tax shall be imposed by paragraph (1) on distilled spirits held on “(A) the aggregate liquid volume of distilled spirits held by such dealer on such date does not exceed 500 wine gallons, and“(B) such dealer submits to the Secretary (at the time and in the manner required by the Secretary) such information as the Secretary shall require for purposes of this paragraph.“(3) Each dealer shall be allowed as a credit against the taxes imposed by paragraph (1) an amount equal to $800. Such credit shall not exceed the amount of taxes imposed by paragraph (1) for which the dealer is liable.“(4) “(A) A person holding distilled spirits on “(B) The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall by regulations prescribe.“(C) “(i) Except as provided in clause (ii), the tax imposed by paragraph (1) shall be paid on or before “(ii) In the case of any small or middle-sized dealer, the tax imposed by paragraph (1) may be paid in 3 equal installments due as follows:“(I) The first installment shall be paid on or before “(II) The second installment shall be paid on or before “(III) The third installment shall be paid on or before If the taxpayer does not pay any installment under this clause on or before the date prescribed for its payment, the whole of the unpaid tax shall be paid upon notice and demand from the Secretary.“(iii) For purposes of clause (ii), the term ‘small or middle-sized dealer’ means any dealer if the aggregate gross sales receipts of such dealer for its most recent taxable year ending before “(5) “(A) In the case of a controlled group—“(i) the 500 wine gallon amount specified in paragraph (2),“(ii) the $800 amount specified in paragraph (3), and“(iii) the $500,000 amount specified in paragraph (4)(C)(iii),shall be apportioned among the dealers who are component members of such group in such manner as the Secretary shall by regulations prescribe. For purposes of the preceding sentence, the term ‘controlled group’ has the meaning given to such term by subsection (a) of section 1563 of the Internal Revenue Code of 1986; except that for such purposes the phrase ‘more than 50 percent’ shall be substituted for the phrase ‘at least 80 percent’ each place it appears in such subsection.“(B) Under regulations prescribed by the Secretary, principles similar to the principles of subparagraph (A) shall apply to a group of dealers under common control where 1 or more of such dealers is not a corporation.“(6) All provisions of law, including penalties, applicable with respect to the taxes imposed by section 5001 of the Internal Revenue Code of 1986 shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply in respect of the taxes imposed by paragraph (1) to the same extent as if such taxes were imposed by such section 5001.“(7) For purposes of this subsection—“(A) The term ‘dealer’ means—“(i) any wholesale dealer in liquors (as defined in section 5112(b) of the Internal Revenue Code of 1986), and“(ii) any retail dealer in liquors (as defined in section 5122(a) of such Code).“(B) The term ‘distilled spirits’ has the meaning given such term by section 5002(a)(8) of the Internal Revenue Code of 1986.“(C) The term ‘person’ includes any State or political subdivision thereof, or any agency or instrumentality of a State or political subdivision thereof.“(D) The term ‘Secretary’ means the Secretary of the Treasury or his delegate.“(E) Any article described in section 5001(a)(3) of such Code shall be treated as distilled spirits; except that the tax imposed by paragraph (1) shall be imposed on a wine gallon basis in lieu of a proof gallon basis. To the extent provided in regulations prescribed by the Secretary, the preceding sentence shall not apply to any article held on “(F) Notwithstanding the Act of “(i) internal revenue taxes have been determined, or customs duties liquidated, with respect to such distilled spirits before such date pursuant to a request made under the first proviso of section 3(a) of such Act [19 U.S.C. 81c(a)], or“(ii) such distilled spirits are held on such date under the supervision of customs pursuant to the second proviso of such section 3(a).Under regulations prescribed by the Secretary, provisions similar to sections 5062 and 5064 of such Code shall apply to distilled spirits with respect to which tax is imposed by paragraph (1) by reason of this subparagraph.”