Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-51/section-5067.md

@@ -0,0 +1,51 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 5067"
+description: "Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "51"
+chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
+section: "5067"
+citation: "26 U.S.C. § 5067"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s5067"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d5cbb9a8ad1836ee6f235212fcc252dfe0567dd9e2942eafc8959ccc60e37140"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "425158b1d26a7e875ee498aa565138bf14ae7775db94d2bf0f5f0a5fe4754b6e"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 5067 - Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
+
+## Text
+
+In the case of beer, wine, or distilled spirits that are smuggled into the United States or produced other than as authorized by this chapter—
+
+(1) the rates of tax under paragraphs (1)(A)(i) and (2) of section 5051(a) shall not apply in the case of any such beer,
+
+(2) the credit under section 5041(c) shall not apply in the case of any such wine, and
+
+(3) the rates of tax under section 5001(c) shall not apply in the case of any such distilled spirits.
+
+(Added Pub. L. 116–260, div. EE, title I, § 108(a), Dec. 27, 2020, 134 Stat. 3049.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 5067 was renumbered section 5068 of this title.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 116–260, div. EE, title I, § 108(c), Dec. 27, 2020, 134 Stat. 3049, provided that: “The amendments made by this section [enacting this section and transferring former section 5067 of this title to section 5068 of this title] shall apply to beer, wine, or distilled spirits, as the case may be, produced after the date of the enactment of this Act [Dec. 27, 2020].”