Whiskey Distiller's Tax
Clear and Unequivocal
TITLE 26 - INTERNAL
REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART I - GALLONAGE TAXES
Subpart A - Distilled Spirits
Sec. 5001. Imposition, rate, and attachment of tax
-STATUTE-
(a) Rate of tax
(1) General
There is hereby imposed on
all distilled spirits produced in or
imported into the United States a tax at the rate of $13.50 on each
proof gallon and a proportionate tax at the like rate on all
fractional parts of a proof gallon.
(2) Products containing distilled spirits
(3) Wines containing more than 24 percent alcohol by volume
(b) Time of attachment on distilled spirits
The tax
shall attach to distilled spirits as soon as this substance is in
existence as such, whether it be subsequently separated as pure or
impure spirits, or be immediately, or at any subsequent time,
transferred into any other substance, either in the process of original
production or by any subsequent process. |
TITLE 26 - INTERNAL
REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART I - GALLONAGE TAXES
Subpart A - Distilled Spirits
Sec. 5005. Persons liable for tax
-STATUTE-
(a) General
The distiller or importer
of distilled spirits shall be liable for the
taxes imposed thereon by section 5001(a)(1).
(b) Domestic distilled spirits
(1) Liability of persons interested in distilling
Every proprietor or possessor of, and every person in any manner
interested in the use of, any still, distilling apparatus, or
distillery, shall be jointly and severally liable for the taxes imposed
by law on the distilled spirits produced therefrom. |
TITLE 26 - INTERNAL
REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART I - GALLONAGE TAXES
Subpart A - Distilled Spirits
Sec. 5002. Definitions
-STATUTE-
(a) In general
For purposes of this chapter -
(4) Distiller
The term ''distiller'' includes any person who -
(A) produces distilled spirits from any source or substance,
(B) brews or makes mash, wort, or wash fit for
distillation or for the production of distilled spirits (other than the
making or using of mash, wort, or wash in the authorized production of
wine or beer, or the production of vinegar by fermentation),
(C) by any process separates alcoholic spirits from any fermented
substance, or
(D) making or keeping mash, wort, or wash, has a still in his
possession or use. |
There we have it, right out
in the open... Clear and Uniquivocal
Who is liable for the tax.
What is taxed.
How much is taxed.
Where and When the tax attaches.
Nice, Clean, Simple, and
Understandable. Proving beyond any doubt that Congress knows how
to impose liability. Notice how short this web page is, and how
quickly the proof of liability was furnished in the case of the
"whiskey" distiller's tax.
So where's the Nice, Clean,
Simple, and Understandable liability statute for the income tax?
And the question from the
end of the last page: If you own your own home;
Do you have a liability for any
property tax that has not been assessed?
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