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GALLONAGE TAXES
Law
USC 26
Internal Revenue Code
Alcohol, Tobacco, and Certain Other Excise Taxes
DISTILLED SPIRITS, WINES, AND BEER
Gallonage and Occupational Taxes
GALLONAGE TAXES
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Section
5001
Imposition, rate, and attachment of tax
Subpart
A
Distilled Spirits
Section
5041
Imposition and rate of tax
Subpart
C
Wines
Section
5051
Imposition and rate of tax
Subpart
D
Beer
Section
5061
Method of collecting tax
Subpart
E
General Provisions