Internal Revenue Code:Sec. 5044. Refund of tax on wine

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART I - GALLONAGE TAXES
          Subpart C - Wines
        

Statute

    Sec. 5044. Refund of tax on wine
 
    (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.
 

Sources

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

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5044, act Aug. 16, 1954, ch. 736, 68A Stat. 611,
    consisted of provisions similar to those comprising this section,
    prior to the general revision of this chapter by Pub. L. 85-859.
                                 AMENDMENTS
      1998 - Subsec. (a). Pub. L. 105-206 substituted ''removed from a
    bonded wine cellar'' for ''produced in the United States'' in
    introductory provisions.
      1997 - Pub. L. 105-34, Sec. 1416(b)(2), struck out
    ''unmerchantable'' after ''tax on'' in section catchline.
      Subsec. (a). Pub. L. 105-34, Sec. 1416(a), struck out ''as
    unmerchantable'' after ''to bond'' in introductory provisions.
      1976 - Subsec. (a). Pub. L. 94-455 struck out ''or his delegate''
    after ''Secretary''.
                      EFFECTIVE DATE OF 1998 AMENDMENT
      Amendment by Pub. L. 105-206 effective, except as otherwise
    provided, as if included in the provisions of the Taxpayer Relief
    Act of 1997, Pub. L. 105-34, to which such amendment relates, see
    section 6024 of Pub. L. 105-206, set out as a note under section 1
    of this title.
                      EFFECTIVE DATE OF 1997 AMENDMENT
      Section 1416(c) of Pub. L. 105-34 provided that: ''The amendments
    made by this section (amending this section and section 5361 of
    this title) shall take effect on the 1st day of the 1st calendar
    quarter that begins at least 180 days after the date of the
    enactment of this Act (Aug. 5, 1997).''