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Beer
Law
USC 26
Internal Revenue Code
Alcohol, Tobacco, and Certain Other Excise Taxes
DISTILLED SPIRITS, WINES, AND BEER
Gallonage and Occupational Taxes
GALLONAGE TAXES
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