26 U.S.C. § 5371
Insurance coverage, etc.
Any remission, abatement, refund, or credit of, or other relief from, taxes on wines or wine spirits authorized by law shall be allowed only to the extent that the claimant is not indemnified or recompensed for the tax.
Source: view the official text
Nearby sections (25 sections)
- 5356 · Application
- 5357 · Premises
- 5361 · Bonded wine cellar operations
- 5362 · Removals of wine from bonded wine cellars
- 5363 · Taxpaid wine bottling house operations
- 5364 · Wine imported in bulk
- 5365 · Segregation of operations
- 5366 · Supervision
- 5367 · Records
- 5368 · Gauging and marking
- 5369 · Inventories
- 5370 · Losses
- 5371 · Insurance coverage, etc.
- 5372 · Sampling
- 5373 · Wine spirits
- 5381 · Natural wine
- 5382 · Cellar treatment of natural wine
- 5383 · Amelioration and sweetening limitations for natural grape wines
- 5384 · Amelioration and sweetening limitations for natural fruit and…
- 5385 · Specially sweetened natural wines
- 5386 · Special natural wines
- 5387 · Agricultural wines
- 5388 · Designation of wines
- 5391 · Exemption from distilled spirits taxes
- 5392 · Definitions