§ 5044. Refund of tax on wine

481 words·~2 min read·/usc/title-26/section-5044

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(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.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1332; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XIV, § 1416(a), (b)(2), Aug. 5, 1997, 111 Stat. 1048; Pub. L. 105–206, title VI, § 6014(b)(2), July 22, 1998, 112 Stat. 820.)

Connections12 cite this · traces to 2

Cited by 12 sections

U.S. Code

§ 5361
Bonded wine cellar operations

CFR

statutes-at-large

Public Law 105–32
Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress

Traces to 2 documents

U.S. Code

18 references not yet in our index

Pub. L. 85–859, title II, § 201
72 Stat. 1332
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 105–34, title XIV, § 1416(a)
111 Stat. 1048
Pub. L. 105–206, title VI, § 6014(b)(2)
112 Stat. 820
act Aug. 16, 1954, ch. 736
68A Stat. 611
Pub. L. 85–859
Pub. L. 105–206
Pub. L. 105–34, § 1416(b)(2)
Pub. L. 105–34, § 1416(a)
Pub. L. 94–455
Pub. L. 105–34
section 6024 of Pub. L. 105–206
Pub. L. 105–34, title XIV, § 1416(c)

Citation graph

cites case law

§ 5044

Refund of tax on wine

Fed. Reg.×8

C.F.R.×2

Stat.×1

U.S.C.×1

U.S.C.§ 1

U.S.C.§ 5361

Pub. L.Pub. L. 85–859, title II, § 201

Stat.72 Stat. 1332

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 105–34, title XIV, § 1416(a)

Cites 20 · showing 7Cited by 12 across 4 sources