---
kind: "section"
citation: "26 U.S.C. § 5663"
title: "26"
title_heading: "Internal Revenue Code"
number: "5663"
heading: "Cross reference"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5663"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter J — Penalties, Seizures, and Forfeitures Relating to Liquors"
  - "Part II — Penalty and Forfeiture Provisions Applicable to Wine and Wine Production"
---

# §5663. Cross reference


For penalties of common application pertaining to liquors, including wines, see part IV.


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1407; amended Pub. L. 96–39, title VIII, § 807(a)(57), July 26, 1979, 93 Stat. 289.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5663, act Aug. 16, 1954, ch. 736, 68A Stat. 695, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

### Amendments

1979—Pub. L. 96–39 struck out reference to penalties for rectified products under part I of this subchapter.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1979 Amendment

Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.