U.S Code last checked for updates: Apr 30, 2024
§ 5065.
Territorial extent of law

The provisions of this part imposing taxes on distilled spirits, wines, and beer shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within an internal revenue district or not.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1337.)
cite as: 26 USC 5065