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INTERNAL REVENUE CODE OF 1954
(c) DISTILLED SPIRITS N O T BONDED.—The tax on any distilled
spirits, removed from the place where they were distilled and (except as otherwise provided bylaw) not deposited in a bonded warehouse, shall, at any time within the period of limitation provided in section 6501, when knowledge of such fact is obtained by the Secretary or his delegate, be assessed on the distiller of such distilled spirits, and payment of such tax immediately demanded and, on the neglect or refusal of payment by the distiller, the Secretary or his delegate shall proceed to collect the same by distraint. This subsection shall not exclude any other remedy or proceeding provided by law. (d) UNLAWFULLY IMPORTED DISTILLED SPIRITS.—Distilled spirits smuggled or brought into the United States unlawfully shall, for purposes of this chapter, be held to be imported into the United States, and the internal revenue tax shall be due and payable at the time of such importation. (e) CROSS R E F E R E N C E S. — (1) For provisions relating to removals of distilled spirits from a distillery for redistillation, denaturation, or on determination of tax, see section 5194. (2) For provisions relating to removals of distilled spirits from a distillery as national emergency transfers, see section 5217(a). (3) For provisions relating to removals of distilled spirits from a distillery for exportation, see section 5247(d). (4) For provisions relating to removals of wine spirits from a distillery for fortification of wine, see section 5373(b). SEC. 5007. COLLECTION OF TAX ON DISTILLED SPIRITS. (a) T A X ON DOMESTIC DISTILLED S P I R I T S. — The tax on domestic
distilled spirits shall be paid in accordance with section 5061. (b) COLLECTION OF T A X ON IMPORTED DISTILLED SPIRITS AND PERFUMES CONTAINING DISTILLED SPIRITS.— (1) DISTILLED SPIRITS.—The internal revenue tax imposed by
section 5001(a)(1) and (2) upon imported distilled spirits shall be collected by the Secretary or his delegate and deposited as internal revenue collections, under such regulations as the Secretary or his delegate may prescribe. Such tax shall be in addition to any customs duty imposed under the Tariff Act of 1930 (46 Stat. 590; 19 U.S.C. chapter 4), or any subsequent act. Section 5688 shall be applicable to the disposition of imported spirits. (2) PERFUMES CONTAINING DISTILLED SPIRITS.—The internal revenue tax imposed by section 5001(a)(3) upon imported perfumes containing distilled spirits shall be collected by the Secretary or his delegate and deposited as internal revenue collections, under such regulations as the Secretary or his delegate may prescribe. (c) PAYMENT OF T A X ON ALCOHOLIC COMPOUNDS FROM PUERTO R I C O AND VIRGIN ISLANDS,—The tax imposed by section 5001(a)(4)
shall be collected, under regulations prescribed by the Secretary or his delegate. (d) PAYMENT OF T A X ON ALCOHOL.—The provisions of section 5061 relating to the taxpayment of distilled spirits and the penalty and forfeiture provisions applicable thereto shall, so far as applicable, extend to and include the taxpayment of alcohol produced in the United States, or imported under section 5311.
§ 5006(c)
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