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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5044

Refund of tax on wine

Official textgovinfo.govlast amended

# (a) General

In the case of any wine removed from a bonded wine cellar and returned to bond under section 5361— (1) any tax imposed by section 5041 shall, if paid, be refunded or credited, without interest, to the proprietor of the bonded wine cellar to which such wine is delivered; or (2) if any tax so imposed has not been paid, the person liable for the tax may be relieved of liability therefor, under such regulations as the Secretary may prescribe. Such regulations may provide that claim for refund or credit under paragraph (1), or relief from liability under paragraph (2), may be made only with respect to minimum quantities specified in such regulations. The burden of proof in all such cases shall be on the applicant.

# (b) Date of filing

No claim under subsection (a) shall be allowed unless filed within 6 months after the date of the return of the wine to bond.

# (c) Status of wine returned to bond

All provisions of this chapter applicable to wine in bond on the premises of a bonded wine cellar and to removals thereof shall be applicable to wine returned to bond under the provisions of this section.

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Nearby sections (25 sections)
  1. 5004 · Lien for tax
  2. 5005 · Persons liable for tax
  3. 5006 · Determination of tax
  4. 5007 · Collection of tax on distilled spirits
  5. 5008 · Abatement, remission, refund, and allowance for loss or…
  6. 5009 · [§5009. Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July…
  7. 5010 · Credit for wine content and for flavors content
  8. 5011 · Income tax credit for average cost of carrying excise tax
  9. 5021 · [§§5021 to 5026. Repealed. Pub. L. 96–39, title VIII, §803(a),…
  10. 5041 · Imposition and rate of tax
  11. 5042 · Exemption from tax
  12. 5043 · Collection of taxes on wines
  13. 5044 · Refund of tax on wine
  14. 5045 · Cross references
  15. 5051 · Imposition and rate of tax
  16. 5052 · Definitions
  17. 5053 · Exemptions
  18. 5054 · Determination and collection of tax on beer
  19. 5055 · Drawback of tax
  20. 5056 · Refund and credit of tax, or relief from liability
  21. 5061 · Method of collecting tax
  22. 5062 · Refund and drawback in case of exportation
  23. 5063 · [§5063. Repealed. Pub. L. 89–44, title V, §501(e), June 21,…
  24. 5064 · Losses resulting from disaster, vandalism, or malicious mischief
  25. 5065 · Territorial extent of law
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