26 USC Subtitle E, CHAPTER 51, Subchapter J: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter J-Penalties, Seizures, and Forfeitures Relating to Liquors
Jump To: Prior Provisions
Subchapter J-Penalties, Seizures, and Forfeitures Relating to Liquors
Part
I.
Penalty, seizure, and forfeiture provisions applicable to distilling, rectifying, and distilled and rectified products.
II.
Penalty and forfeiture provisions applicable to wine and wine production.
III.
Penalty, seizure, and forfeiture provisions applicable to beer and brewing.
IV.
Penalty, seizure, and forfeiture provisions common to liquors.
V.
Penalties applicable to occupational taxes.
Prior Provisions
A prior subchapter J consisted of parts I to V, prior to the general revision of this chapter by
Subchapter Referred to in Other Sections
This subchapter is referred to in sections 5045, 5148 of this title.