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- $13.50 per proof gallonIn general, the Internal Revenue Code of 1986 (IRC) imposes a tax of $13.50 per proof gallon on distilled spirits produced in or imported into the United States. See 26 U.S.C. 5001 (a) (1). The IRC also provides for reduced tax rates of $2.70 and $13.34 per proof gallon under certain circumstances.www.ttb.gov/industry-circulars/ttb-industry-circular-2022-3
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