---
kind: "section"
citation: "26 U.S.C. § 5065"
title: "26"
title_heading: "Internal Revenue Code"
number: "5065"
heading: "Territorial extent of law"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5065"
units:
  - "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 E — General Provisions"
---

# §5065. Territorial extent of law


The provisions of this part imposing taxes on [distilled spirits](/usc/26/5002.md?p=a-8), wines, and beer shall be held to extend to such [articles](/usc/26/5002.md?p=a-14) produced anywhere within the exterior boundaries of the United States, whether the same be within an internal revenue district or not.


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1337.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5065, act Aug. 16, 1954, ch. 736, 68A Stat. 615, made a cross reference to general administrative provisions applicable to assessment, collection, refund, etc., of taxes, prior to the general revision of this chapter by Pub. L. 85–859.

Provisions similar to those comprising this section were contained in former section 5064, act Aug. 16, 1954, ch. 736, 68A Stat. 615, prior to the general revision of this chapter by Pub. L. 85–859.