Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 5067: Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
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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, the credit under section 5041(c) shall not apply in the case of any such wine, and the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.
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