Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5043
Collection of taxes on wines
# (a) Persons liable for payment
The taxes on wine provided for in this subpart shall be paid— (1) Bonded wine cellars In the case of wines removed from any bonded wine cellar, by the proprietor of such bonded wine cellar; except that— (A) in the case of any transfer of wine in bond as authorized under the provisions of section 5362(b), the liability for payment of the tax shall become the liability of the transferee from the time of removal of the wine from the transferor's premises, and the transferor shall thereupon be relieved of such liability; and (B) in the case of any wine withdrawn by a person other than such proprietor without payment of tax as authorized under the provisions of section 5362(c), the liability for payment of the tax shall become the liability of such person from the time of the removal of the wine from the bonded wine cellar, and such proprietor shall thereupon be relieved of such liability. (2) Foreign wine In the case of foreign wines which are not transferred to a bonded wine cellar free of tax under section 5364, by the importer thereof. (3) Other wines Immediately, in the case of any wine produced, imported, received, removed, or possessed otherwise than as authorized by law, by any person producing, importing, receiving, removing, or possessing such wine; and all such persons shall be jointly and severally liable for such tax with each other as well as with any proprietor, transferee, or importer who may be liable for the tax under this subsection.
# (b) Payment of tax
The taxes on wines shall be paid in accordance with section 5061.
Source: view the official text
Nearby sections (25 sections)
- 5003 · Cross references to exemptions, etc.
- 5004 · Lien for tax
- 5005 · Persons liable for tax
- 5006 · Determination of tax
- 5007 · Collection of tax on distilled spirits
- 5008 · Abatement, remission, refund, and allowance for loss or…
- 5009 · [§5009. Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July…
- 5010 · Credit for wine content and for flavors content
- 5011 · Income tax credit for average cost of carrying excise tax
- 5021 · [§§5021 to 5026. Repealed. Pub. L. 96–39, title VIII, §803(a),…
- 5041 · Imposition and rate of tax
- 5042 · Exemption from tax
- 5043 · Collection of taxes on wines
- 5044 · Refund of tax on wine
- 5045 · Cross references
- 5051 · Imposition and rate of tax
- 5052 · Definitions
- 5053 · Exemptions
- 5054 · Determination and collection of tax on beer
- 5055 · Drawback of tax
- 5056 · Refund and credit of tax, or relief from liability
- 5061 · Method of collecting tax
- 5062 · Refund and drawback in case of exportation
- 5063 · [§5063. Repealed. Pub. L. 89–44, title V, §501(e), June 21,…
- 5064 · Losses resulting from disaster, vandalism, or malicious mischief