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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter F— Bonded and Taxpaid Wine Premises · § 5371

§ 5371. Insurance coverage, etc.

90 words·~1 min read·/usc/title-26/section-5371

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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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1382.)
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5 references not yet in our index
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1382
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 667
  • Pub. L. 85–859
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cites case law
§ 5371
Insurance coverage, etc.
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1382
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 667
Pub. L.Pub. L. 85–859
Cites 5Cited by 0 across 0 sources
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