26 USC 5067 - Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

U.S. Code
title 26
subtitle E
chapter 51
subchapter A
part I
subpart E
§ 5067
notes

U.S. Code
Notes

Editorial Notes

Prior Provisions

A prior section 5067 was renumbered section 5068 of this title.

Statutory Notes and Related Subsidiaries

Effective Date

Puspan. L. 116–260, div. EE, title I, § 108(c), Dec. 27, 2020, 134 Stat. 3049, provided that:

“The amendments made by this section [enacting this section and transferring former section 5067 of this title to section 5068 of this title] shall apply to beer, wine, or distilled spirits, as the case may be, produced after the date of the enactment of this Act [Dec. 27, 2020].”