Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes

E93814

United States federal tax law subtitle of the Internal Revenue Code

Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes is a section of the U.S. Internal Revenue Code that sets out federal excise tax rules and regulatory provisions for alcohol, tobacco products, and certain related goods.

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Statements (48)

Predicate	Object
instanceOf	United States federal tax law ⓘ subtitle of the Internal Revenue Code ⓘ
appliesIn	interstate commerce involving alcohol and tobacco ⓘ
appliesTo	alcohol ⓘ certain other excise-taxed goods ⓘ firearms and ammunition ⓘ tobacco products ⓘ
basedOn	Commerce Clause authority of the U.S. Constitution ⓘ
contains	definitions related to alcohol and tobacco taxation ⓘ rules for ammunition excise taxes ⓘ rules for beer ⓘ rules for cigarettes ⓘ rules for cigars ⓘ rules for distilled spirits ⓘ rules for firearms excise taxes ⓘ rules for pipe tobacco ⓘ rules for roll-your-own tobacco ⓘ rules for smokeless tobacco ⓘ rules for wine ⓘ
country	United States of America ⓘ surface form: United States
enforcedBy	Alcohol and Tobacco Tax and Trade Bureau ⓘ Internal Revenue Service ⓘ
jurisdiction	United States government ⓘ surface form: United States federal government
language	English ⓘ
legalForm	federal statute ⓘ
objective	control and monitor production and distribution of alcohol and tobacco ⓘ ensure compliance with federal excise tax laws ⓘ raise federal revenue from alcohol and tobacco ⓘ
partOf	Internal Revenue Code ⓘ
providesFor	penalties for tax evasion involving alcohol and tobacco ⓘ seizure and forfeiture of noncompliant alcohol and tobacco products ⓘ
publisher	Government Printing Office ⓘ surface form: United States Government Publishing Office
regulates	bonding requirements for alcohol and tobacco operations ⓘ federal excise taxes on alcohol ⓘ federal excise taxes on firearms and ammunition ⓘ federal excise taxes on tobacco products ⓘ labeling and packaging requirements for alcohol and tobacco ⓘ payment of federal excise taxes on alcohol and tobacco ⓘ permits and registrations for alcohol and tobacco businesses ⓘ recordkeeping for alcohol and tobacco businesses ⓘ reporting requirements for alcohol and tobacco businesses ⓘ
requires	federal permits for certain alcohol producers and dealers ⓘ federal permits for certain tobacco manufacturers and importers ⓘ tax stamps or markings for certain tobacco products ⓘ
subjectMatter	excise taxation ⓘ regulation of alcohol industry ⓘ regulation of firearms and ammunition excise taxes ⓘ regulation of tobacco industry ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Title 26 of the United States Code → contains → Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes ⓘ