Statutes, codes, and regulations

United States Code

Title 26 - INTERNAL REVENUE CODESubtitle E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXESChapter 51 - DISTILLED SPIRITS, WINES, AND BEERSubchapter A - GALLONAGE AND OCCUPATIONAL TAXES

Part I - GALLONAGE TAXES

Subpart D - BEER

Subpart D - BEER

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Section 5051 - Imposition and rate of tax
Section 5052 - Definitions
Section 5053 - Exemptions
Section 5054 - Determination and collection of tax on beer
Section 5055 - Drawback of tax
Section 5056 - Refund and credit of tax, or relief from liability

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