U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— Gallonage and Occupational Taxes › Part PART I— GALLONAGE TAXES › Subpart Subpart E— General Provisions

26 U.S.C. § 5068

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For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.