26 U.S.C. § 5391 — Exemption from distilled spirits taxes
submitted 68 years ago by Pub. L. 85-859 to r/title-26-INTERNAL-REVENUE-CODE · 93 words · no verdicts yet
This section generally exempts a bonded wine cellar proprietor’s use of wine spirits in wine production from the distilled-spirits tax. The tax applies when wine or wine spirits are used in violation of this subchapter, unless the proprietor shows the violation was not knowing.
Despite any other law, the tax under section 5001 on distilled spirits* must not be assessed, charged, or collected from the proprietor of a bonded wine cellar* for using wine spirits* in wine production on the premises, except as this subchapter provides. But if wine or wine spirits are used in violation of this subchapter, the section 5001 tax must be collected unless the proprietor satisfactorily shows that the wine or wine spirits were not knowingly used in violation of law.
Notwithstanding any other provision of law, the tax imposed by section 5001 on distilled spirits* shall not, except as provided in this subchapter, be assessed, levied, or collected from the proprietor of any bonded wine cellar* with respect to his use of wine spirits* in wine production, in such premises; except that, whenever wine or wine spirits are used in violation of this subchapter, the applicable tax imposed by section 5001 shall be collected unless the proprietor satisfactorily shows that such wine or wine spirits were not knowingly used in violation of law.
Source credit: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1387; amended Pub. L. 96–39, title VIII, § 807(a)(49), July 26, 1979, 93 Stat. 288.)
- 1958Enacted · Pub. L. 85-859 · 72 Stat. 1387
- 1979Amended · Pub. L. 96-39 · 93 Stat. 288
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-859 on 1958-09-02.
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