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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
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Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
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SubChapter A. Gallonage and Occupational Taxes |
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Part I. GALLONAGE TAXES |
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SubPart C. Wines |
| § 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 |
Prior Provisions
A prior subpart C, comprising sections 5041 to 5045, related to wines, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,
Amendments
1997—Pub. L. 105–34, title XIV, § 1416(b)(3),