26 U.S.C. § 5067

Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

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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—(1) 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,(2) the credit under section 5041(c) shall not apply in the case of any such wine, and(3) the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.(Added Pub. L. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)Editorial NotesPrior Provisions

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

Statutory Notes and Related SubsidiariesEffective Date

Pub. 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].”