§ 5061.
(b)
Exceptions
Notwithstanding the provisions of subsection (a), any taxes imposed on, or amounts to be paid or collected in respect of, distilled spirits, wines, and beer under—
(1)
section 5001(a)(4), (5), or (6),
(2)
section 5006(c) or (d),
(5)
section 5054(a)(3) or (4), or
shall be immediately due and payable at the time provided by such provisions (or if no specific time for payment is provided, at the time the event referred to in such provision occurs). Such taxes and amounts shall be assessed and collected by the Secretary on the basis of the information available to him in the same manner as taxes payable by return but with respect to which no return has been filed.
(d)
Time for collecting tax on distilled spirits, wines, and beer
(2)
Imported articles
In the case of distilled spirits, wines, and beer which are imported into the United States (other than in bulk containers)—
(B)
Special rule for entry for warehousing
(D)
Exception for articles destined for export
(3)
Distilled spirits, wines, and beer brought into the United States from Puerto Rico
(4)
Taxpayers liable for taxes of not more than $50,000
(A)
In general
(i)
More than $1,000 and not more than $50,000 in taxes
(ii)
Not more than $1,000 in taxes
(B)
No application after limit exceeded
(i)
Exceeds $50,000 limit
(ii)
Exceeds $1,000 limit
(5)
Special rule for tax due in September
(C)
Taxpayers not required to use electronic funds transfer
(6)
Special rule where due date falls on Saturday, Sunday, or holiday
(Added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1335]; amended [Pub. L. 94–455, title XIX], §§ 1905(a)(6), (b)(2)(E)(iii), 1906(b)(13)(A), Oct. 4, 1976, [90 Stat. 1819], 1822, 1834; [Pub. L. 96–39, title VIII], §§ 804(b), 807(a)(9), July 26, 1979, [93 Stat. 274], 281; [Pub. L. 98–369, div. A, title I, § 27(c)(1)], July 18, 1984, [98 Stat. 509]; [Pub. L. 99–509, title VIII, § 8011(b)(1)], Oct. 21, 1986, [100 Stat. 1952]; [Pub. L. 99–514, title XVIII, § 1801(c)(1)], Oct. 22, 1986, [100 Stat. 2786]; [Pub. L. 100–647, title II, § 2003(b)(1)(A)], (B), Nov. 10, 1988, [102 Stat. 3598]; [Pub. L. 101–508, title XI], §§ 11201(b)(3), 11704(a)(21), Nov. 5, 1990, [104 Stat. 1388–416], 1388–519; [Pub. L. 103–465, title I, § 136(c)(5)], title VII, § 712(b), Dec. 8, 1994, [108 Stat. 4842], 5000; [Pub. L. 104–188, title I, § 1702(b)(6)], Aug. 20, 1996, [110 Stat. 1869]; [Pub. L. 109–59, title XI, § 11127(a)], (b), Aug. 10, 2005, [119 Stat. 1958], 1959; [Pub. L. 114–113, div. Q, title III, § 332(a)], Dec. 18, 2015, [129 Stat. 3104].)